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12When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

Deuteronomy 26:12

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Commentary

Matthew Henry

(vv. 12-15)

Concerning the disposal of their tithe the third year we had the law before, Deut. 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 ...

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