12 When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled.
You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your freewill-offerings, nor the heave-offering of your hand; but you shall eat them before Yahweh your God in the place which Yahweh your God shall choose, you, and your son, and your daughter, and your man-servant, and your maid-servant, and the Levite who is within your gates: and you shall rejoice before Yahweh your God in all that you put your hand to. Take heed to yourself that you don't forsake the Levite as long as you live in your land.
You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. You shall eat before Yahweh your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. If the way be too long for you, so that you are not able to carry it, because the place is too far from you, which Yahweh your God shall choose, to set his name there, when Yahweh your God shall bless you; then shall you turn it into money, and bind up the money in your hand, and shall go to the place which Yahweh your God shall choose: and you shall bestow the money for whatever your soul desires, for oxen, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before Yahweh your God, and you shall rejoice, you and your household. The Levite who is within your gates, you shall not forsake him; for he has no portion nor inheritance with you. At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates: and the Levite, because he has no portion nor inheritance with you, and the foreigner living among you, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied; that Yahweh your God may bless you in all the work of your hand which you do.
But I have all things, and abound. I am filled, having received from Epaphroditus the things that came from you, a sweet-smelling fragrance, an acceptable and well-pleasing sacrifice to God. My God will 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:-