Deuteronomy 14:28

14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.

This, according to Aben Ezra, was a third tithe, and did not excuse the second tithe; so says:"I gave the third tithe to the repair of the temple,'' (Tobit 1:7)as in one copy, but, according to another, to the stranger, fatherless, and widow, which better agrees with what follows; but the Jewish writers generally understand this as the same with the second tithe, which on the two first years from the sabbatical year was carried to Jerusalem, or money in lieu of it, with which provisions were bought and eaten there, but on the third year were eaten in their own cities with the poor, and in the stead of the other; so says Maimonides (x), on the third and sixth years from the sabbatical year, after they have separated the first tithe they separate from what remains another tithe, and give it to the poor, and it is called the poor's tithe, and not on those two years is the second tithe, but the poor's tithe, as it is said, "at the end of three years", &c. and still more expressly elsewhere (y); after they have separated the first tithe every year, they separate the second tithe, Deuteronomy 14:22 and on the third and sixth years they separate the poor's tithe instead of the second; and this was done, not at the latter end of the third year, but, as Aben Ezra interprets it, at the beginning; for the word used signifies an extremity, and the beginning of the year is one extremity of it as well as the latter end of it: and lay it up within thy gates; not to be hoarded up, or to be s

(28) At the end of three years thou shalt bring forth ail the tithe. —This is called by the Jews Ma’aser ‘Âni, “ the poor’s tithe.” They regard it as identical with the second tithe, which was ordinarily eaten by the owners at Jerusalem; but in every third and sixth year was bestowed upon the poor.

Verses 28, 29. - Every third year the whole tithe of the year's produce was to be set apart, not to be brought to the sanctuary to be eaten before the Lord, but as a portion in their towns for the Levite, the stranger, the widow, and the fatherless. The end of three years ; i . e . as the third year expired, consequently, in the last year of the triennium ( Deuteronomy 26:12 ); just as "the end of seven years" means each seventh year ( Deuteronomy 15:1 ; Deuteronomy 31:10 ; Jeremiah 34:14 ). This was not an additional tithe, but the former differently applied; the tithe of the first and second years was to be eaten before the Lord at the sanctuary; the tithe of the third year was for the poor and needy. Deuteronomy 14:28

At the end of three years, i.e. in the third year, as it is expressed, Deu 26:12 . So, in the end of three years, or of seven years , is the same with in the third or seventh year, as appears by comparing Deu 31:10 Joshua 9:16,17 2 Kings 18:9,10 17:6 . All the tithe of thine increase. I join with those expositors who make this the same tithe with the former, Deu 14:22 , as being called by the same title without any distinction between them, save only as to the place of eating them. See Poole "Deu 14:22" , and See Poole "Deu 12:17" . The same year: this is added to show that he speaks of the third year, and not of the fourth year, as some might conjecture from the phrase, at the end of three years .

Compare the marginal references. The tithe thus directed in the third year to be dispensed in charity at home, was not paid in addition to that in other years bestowed on the sacred meals, but was substituted for it. The three years would count from the sabbatical year (see the next chapter), in which year there would of course be neither payment of tithe nor celebration of the feasts at the sanctuary. In the third year and sixth year of the septennial cycle the feasts would be superseded by the private hospitality enjoined in these verses.

28, 29. At the end of three years … the Levite … shall come, &c.—The Levites having no inheritance like the other tribes, the Israelites were not to forget them, but honestly to tithe their increase [Nu 18:24]. Besides the tenth of all the land produce, they had forty-eight cities, with the surrounding grounds [Nu 35:7], "the best of the land," and a certain proportion of the sacrifices as their allotted perquisites. They had, therefore, if not an affluent, yet a comfortable and independent, fund for their support.

28 . At the end of every three years ] Deuteronomy 26:12 : when thou hast finished tithing all the tithe of thine income in the third year, which is the year of tithing . See below. thou shalt bring forth ] That is for public or profane use as opposed to the bringing in of offerings designed for use in the sanctuary: cp. Deuteronomy 17:5 , Deuteronomy 21:19 , Deuteronomy 22:15 ; Deuteronomy 22:21 ; Deuteronomy 22:24 . all the tithe ] All , not prefixed to tithe in Deuteronomy 14:22 , has been variously interpreted either as meaning that the whole tithe was not exacted for the sanctuary in the first and second years but only a nominal tithe (as under Moslem law the tithe was sometimes only. 1/20 or even 1/40th of the crop), and was to be fully exacted only in each third year for charitable purposes; or else that in the third year no tithe was taken to the Temple but all the tithe was given to the local poor (Oettli, Berth. and others). The latter seems the more likely. Steuernagel thinks that every third year there were two tithes exacted, that for the poor being in addition to that taken every year to the Sanctuary.

But in that case the law would not have described the third year tithe for the poor as all the tithe . and shall lay it up within thy gates ] Rather, let it remain or (lit.) rest there; either in distinction to the tithes of the other two years, which are carried from home to the Sanctuary; or else because instead of being consumed at once like those tithes it is to be stored for the continual sustenance of—