Deuteronomy 26:12

26:12-15 How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.

When thou hast made an end of tithing all the tithes of thine increase,.... Which, according to Maimonides (k), is to be understood of the feast, in which all tithes are finished, which is the feast of the passover: the third year, which is the year of tithing; that is, the third from every seventh, when the land lay fallow.

Deuteronomy 26:12 . The third year, which was the year of tithing — Hebrews of that tithe; that is, of the tithe for the poor, commanded to be paid every third year, and instead of being carried to the place of the sanctuary, there to be eaten with joy before the Lord, was to be spent at home in entertaining their poor neighbours, and the Levites who lived in or near the place of the owner: see Deuteronomy 14:27-29 ; where this tithe is enjoined. Of the other yearly tithes, see on Deuteronomy 14:22-23 .

Deuteronomy 26:12-15 . DECLARATION OF THE TITHE. (12) When thou hast made an end.—The time fixed for making the confession prescribed in Deuteronomy 26:13-15, according to Jewish usage, was the Passover-eve of the fourth year, i.e., the first feast after the completion of the year of tithing. It would seem that something was still to be gathered from the trees after the Feast of Tabernacles, and thus there would still be some produce untithed at that feast in any given year. But the tithe of the third year must be separated to the very last item before the Passover of the fourth. The third year, which is the year of tithing.—See Deuteronomy 14:28-29. In the third and sixth years, the second tithe, which in other years was eaten by the owners (in kind or value) at Jerusalem, was given to the poor, and was called the poor’s tithe. In Talmudical language, the Ma’aser ani took the place of Ma’aser shêni in these years. Thus the words “and hast given it unto the Levite,” are applied to the first tithe, which was never omitted, and which is prescribed by Numbers 18. The words that follow, “the stranger, the fatherless, and the widow,” are interpreted of the poor’s tithe. The prescribed confession is not to be made until all the tithe has been given, both first and second, i.e., the annual tithe to the Levites, and the second, which was in these years devoted to the poor.

That they may eat within thy gates, and be filled.—The quantity with which they were to be satisfied was duly prescribed by the Jewish scribes! (13) Thou shalt say before the Lord thy God, I have brought away.—Literally, I have consumed, or burned out. It is the same strong word used so frequently in this book for “putting away” evil, and from which the name Taberah, “burning,” is derived. It is taken by Jewish commentators to include everything that could possibly be required as holy under any law, whether tithe, or firstfruit of trees not yet made common, or anything that from any cause had not been brought to Jerusalem during the three previous years. I . . . have given . . . unto the Levite (the first tithe), and unto the stranger. . . . (the poor’s tithe).—Rashi. According to all thy commandments—i.e., “giving everything in its due order” (Rashi). The following words are also taken to refer to the details of the law respecting these matters. (14) I have not eaten thereof in my mourning.—“When I was clean and they were unclean, or when they were clean and I was unclean” (Rashi). The tomb or presence of a dead body made both persons and things unclean (Numbers 19). Neither have I taken away.—Literally, consumed any of them in uncleanness.

Verses 12-15. - On the occasion of presenting the tithes, a special service was also to be made. The tithe here referred to is the vegetable or predial tithe, which, at the end of each third year, as here prescribed, was to be converted into a gift to the poor and needy. This, properly the second tithe (LXX., τὸ δεύτερον ἐπιδέκατον ), but usually called the third tithe (Tobit 1:7, 8; Josephus, 'Antiq.,' 4:8, 22), is quite distinct from the Levitical tithe prescribed in Leviticus 27:30-33 and Numbers 18:21-32 ; and it is a mistake to suppose that the law here was designed to contravene or supersede that in the earlier books (see Kitto, 'Bibl. Cycl.,' 3:1010). As this tithe completed the triennial series of tithes which the Israelites had to offer, it was fitting that in presenting it a solemn declaration should be made by the offerer to the effect that he had honorably and conscientiously discharged all the obligations in this respect which the Law laid upon him. Verse 12. - The third year, which is the year of tithing . As each week ended with a Sabbath, so a sabbatical year ended each cycle or week of years; and as on it no tithes were levied, "the year of tithing" here specified would be the third and the sixth years in each septennial period. Deuteronomy 26:12

Of the tithes, See Poole on "Deu 14:28" . The year of tithing , Heb. the year of that tithe ; so called, either, 1. Because these tithes were gathered only in that year. Or rather, 2. Because then only they were so bestowed or used; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings. The LXX. join these words with the following, and for shemath, the year , read shenith, the second , and take vau for redundant, as sometimes it is, and read the place thus, The second tithe thou shalt give to the Levite , &c.

12-15. When thou hast made an end of tithing all the tithes of thine increase the third year—Among the Hebrews there were two tithings. The first was appropriated to the Levites (Nu 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (De 14:22, 23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (De 14:28, 29).

12 . in the third year … the year of tithing ] See on Deuteronomy 14:28 ; the two phrases are in apposition. For the latter LXX reads the second tithing ( τὸ δεύτερον ἐπιδέκατον ), a reading which even after the vocalic changes which it involves in the Heb. results in an impossible construction. It is due to an attempt to accommodate D’s arrangement for the third year’s tithe to the later practice. then thou shalt give it ] Rather, and thou hast given it ; the apodosis does not commence till the next v . Levite , etc.] See on Deuteronomy 14:29 . 12–15. The Triennial Distribution of Tithes When the tithe of the third year is complete and given to the local poor then the giver shall attest before God that it has all been given and that he has not broken any of the relevant laws, and shall pray for a blessing on Israel. The apodosis of the sentence does not begin till Deuteronomy 26:13 . For the contents see on Deuteronomy 14:28 f. and Add. Note there.