THE GOSPEL ACCORDING TO MATTHEW - Chapter 23 - Verse 19
Verse 19. The altar that sanctifieth the gift. The altar, dedicated to God, gave all the value or holiness to the offering, and must therefore be the greatest, or of the most importance. If, therefore, either bound to the fulfillment of an oath, it must be the altar.
{f} "sanctifieth the gift" Ex 29:37; 30:29