12 When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, then thou shalt give it unto the Levite, to the sojourner, to the fatherless, and to the widow, that they may eat within thy gates, and be filled.
Thou mayest not eat within thy gates the tithe of thy grain, or of thy new wine, or of thine oil, or the firstlings of thy herd or of thy flock, nor any of thy vows which thou vowest, nor thy freewill-offerings, nor the heave-offering of thy hand; but thou shalt eat them before Jehovah thy God in the place which Jehovah thy God shall choose, thou, and thy son, and thy daughter, and thy man-servant, and thy maid-servant, and the Levite that is within thy gates: and thou shalt rejoice before Jehovah thy God in all that thou puttest thy hand unto. Take heed to thyself that thou forsake not the Levite as long as thou livest in thy land.
Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year. And thou shalt eat before Jehovah thy God, in the place which he shall choose, to cause his name to dwell there, the tithe of thy grain, of thy new wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear Jehovah thy God always. And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee; then shalt thou turn it into money, and bind up the money in thy hand, and shalt go unto the place which Jehovah thy God shall choose: and thou shalt bestow the money for whatsoever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou and thy household. And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee. At the end of every three years thou shalt bring forth all the tithe of thine increase in the same year, and shalt lay it up within thy gates: and the Levite, because he hath no portion nor inheritance with thee, and the sojourner, and the fatherless, and the widow, that are within thy gates, shall come, and shall eat and be satisfied; that Jehovah thy God may bless thee in all the work of thy hand which thou doest.
But I have all things, and abound: I am filled, having received from Epaphroditus the things `that came' from you, and odor of a sweet smell, a sacrifice acceptable, well-pleasing to God. And my God shall supply every need of yours according to his riches in glory in Christ Jesus.
Worthy.Bible » Commentaries » Matthew Henry Commentary » Commentary on Deuteronomy 26
Commentary on Deuteronomy 26 Matthew Henry Commentary
Chapter 26
With this chapter Moses concludes the particular statutes which he thought fit to give Israel in charge at his parting with them; what follows is by way of sanction and ratification. In this chapter,
Deu 26:1-11
Here is,
Deu 26:12-15
Concerning the disposal of their tithe the third year we had the law before, ch. 14:28, 29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor. Now because this was done from under the eye of the priests, and a great confidence was put in the people's honesty, that they would dispose of it according to the law, to the Levite, the stranger, and the fatherless (v. 12), it is therefore required that when at the next feast after they appeared before the Lord they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust.
Deu 26:16-19
Two things Moses here urges to enforce all these precepts:-