12 When thou hast made an end of tithing all the tithes of thy produce in the third year, the year of tithing, thou shalt give it to the Levite, to the stranger, to the fatherless, and to the widow, that they may eat in thy gates, and be filled;
And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.
for I have given for an inheritance to the Levites the tithes of the children of Israel, which they offer as a heave-offering to Jehovah; therefore I have said of them, They shall possess no inheritance among the children of Israel.
Thou mayest not eat within thy gates the tithe of thy corn, or of thy new wine, or of thine oil, or the firstlings of thy kine or of thy sheep, nor any of thy vows which thou vowest, nor thy voluntary-offerings, nor the heave-offering of thy hand; but before Jehovah thy God shalt thou eat them in the place which Jehovah thy God will choose, thou and thy son, and thy daughter, and thy bondman, and thy handmaid, and the Levite that is within thy gates; and thou shalt rejoice before Jehovah thy God in all the business of thy hand. Take heed to thyself that thou forsake not the Levite all the days thou shalt be in thy land.
Thou shalt truly tithe all the increase of thy seed, the produce of the field, year by year. And thou shalt eat before Jehovah thy God, in the place which he will choose to cause his name to dwell there, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear Jehovah thy God continually. 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 will choose to set his name there, when Jehovah thy God blesseth thee; then shalt thou give it for money, and bind the money together in thy hand, and go to the place which Jehovah thy God will choose, and thou shalt give the money for whatever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou, and thy house. And thou shalt not forsake the Levite that is within thy gates; for he hath no portion nor inheritance with thee. At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates; and the Levite -- for he hath no portion nor inheritance with thee -- and the stranger, 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.
And thou shalt rejoice in thy feast, thou, and thy son, and thy daughter, and thy bondman, and thy handmaid, and the Levite, and the stranger, and the fatherless, and the widow, that are in thy gates.
But I have all things in full supply and abound; I am full, having received of Epaphroditus the things [sent] from you, an odour of sweet savour, an acceptable sacrifice, agreeable to God. But my God shall abundantly supply all your need according to his riches in glory in Christ Jesus.
And they indeed from among the sons of Levi, who receive the priesthood, have commandment to take tithes from the people according to the law, that is from their brethren, though these are come out of the loins of Abraham:
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Commentary on Deuteronomy 26 Commentary Critical and Explanatory on the Whole Bible
CHAPTER 26
De 26:1-15. The Confession of Him That Offers the Basket of First Fruits.
2. Thou shalt take of the first of all the fruit of the earth—The Israelites in Canaan, being God's tenants-at-will, were required to give Him tribute in the form of first-fruits and tithes. No Israelite was at liberty to use any productions of his field until he had presented the required offerings. The tribute began to be exigible after the settlement in the promised land, and it was yearly repeated at one of the great feasts (Le 2:14; 23:10; 23:15; Nu 28:26; De 16:9). Every master of a family carried it on his shoulders in a little basket of osier, peeled willow, or palm leaves, and brought it to the sanctuary.
5. thou shalt say … A Syrian ready to perish was my father—rather, "a wandering Syrian." The ancestors of the Hebrews were nomad shepherds, either Syrians by birth as Abraham, or by long residence as Jacob. When they were established as a nation in the possession of the promised land, they were indebted to God's unmerited goodness for their distinguished privileges, and in token of gratitude they brought this basket of first-fruits.
11. thou shalt rejoice—feasting with friends and the Levites, who were invited on such occasions to share in the cheerful festivities that followed oblations (De 12:7; 16:10-15).
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).
13. thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house—This was a solemn declaration that nothing which should be devoted to the divine service had been secretly reserved for personal use.
14. I have not eaten thereof in my mourning—in a season of sorrow, which brought defilement on sacred things; under a pretense of poverty, and grudging to give any away to the poor.
neither … for any unclean use—that is, any common purpose, different from what God had appointed and which would have been a desecration of it.
nor given ought thereof for the dead—on any funeral service, or, to an idol, which is a dead thing.