Why God Wants Valuations Not Firstborn Sons from the Nations

Midrash Tanchuma Buber, Bechukotai 8:1

[Another interpretation of] (Leviticus 27:2) "When a man explicitly utters a vow." The nations say (Micah 6:6-7), "With what shall I come before the LORD, and bow myself before God on high? [...] Will the LORD be pleased with thousands of rams [...? Shall I give my firstborn for my transgression, the fruit of my belly for the sin of my soul?]" The Holy One, blessed be He, said to them: It is your sons that you seek to offer before Me. Neither your sons nor your sacrifices do I seek. To My children I gave the section of valuations and the section of offerings, for their offerings are beloved before Me. And so it says (Psalm 37:16), "Better is the little that the righteous has." Know this for yourself: the beginning of the book is "Speak to the children of Israel [and say to them]: When a man brings of you [an offering]" (Leviticus 1:2)—"of you" and not of the nations. And the end of the book is "Speak to the children of Israel and say to them: When a man explicitly utters a vow" (Leviticus 27:2). And it says (Psalm 147:19), "He declares His words to Jacob [...]." The Holy One, blessed be He, said to Israel: If you bring before Me your valuations, I credit it to you as though you had offered your own lives before Me. Therefore it is said (Leviticus 27:2), "When a man explicitly utters a vow, the valuation of lives to the LORD [...]." The Holy One, blessed be He, said: By the merit of the valuations (ne'erakhim) I deliver you from the arrangement (arikhah) of Gehinnom, of which it is written (Isaiah 30:33), "For Topheth is arranged from of old"; and I will arrange before you a table, as David said (Psalm 23:5), "You arrange a table before me in the presence of my adversaries; You anoint my head with oil; my cup overflows."

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