5. Mose 14:22

As the Israelites were to sanctify their food, on the one hand, positively by abstinence from everything unclean, so were they, on the other hand, to do so negatively by delivering the tithes and firstlings at the place where the Lord would cause His name to dwell, and by holding festal meals on the occasion, and rejoicing there before Jehovah their God. This law is introduced with the general precept, "Thou shalt tithe all the produce of thy seed which groweth out of the field (יצא construes with an accusative, as in Gen 9:10, etc.) year by year" (שׁנה שׁנה, i.e., every year; cf. Ewald, 313, a.), which recalls the earlier laws concerning the tithe (Lev 27:30, and Num 18:21, Num 18:26.), without repeating them one by one, for the purpose of linking on the injunction to celebrate sacrificial meals at the sanctuary from the tithes and firstlings. Moses had already directed (Deu 12:6.) that all the sacrificial meals should take place at the sanctuary, and had then alluded to the sacrificial meals to be prepared from the tithes, though only causally, because he intended to speak of them more fully afterwards. This he does here, and includes the firstlings also, inasmuch as the presentation of them was generally associated with that of the tithes, though only causally, as he intends to revert to the firstlings again, which he does in Deu 15:19. The connection between the tithes of the fruits of the ground and the firstlings of the cattle which were devoted to the sacrificial meals, and the tithes and first-fruits which were to be delivered to the Levites and priests, we have already discussed at Deut 12. The sacrificial meals were to be held before the Lord, in the place where He caused His name to dwell (see at Deu 12:5), that Israel might learn to fear Jehovah its God alwa…

We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage. The first tithe was for the maintenance of their Levites, who taught them the good knowledge of God, and ministered to them in holy things; this is supposed as anciently due, and is entailed upon the Levites as an inheritance, by that law, Num 18:24, etc. But it is the second tithe that is here spoken of, which was to be taken out of the remainder when the Levites had had theirs. I. They are here charged to separate it, and set it apart for God: Thou shalt truly tithe all the increase of they seed, Deu 14:22. The Levites took care of their own, but the separating of this was left to the owners themselves, the law encouraging them to be honest by reposing a confidence in them, and so trying their fear of God. They are commanded to tithe truly, that is, to be sure to do it, and to do it faithfully and carefully, that God's part might not be diminished either with design or by oversight. Note, We must be sure to give God his full dues out of our estates; for, being but stewards of them, it is required that we be faithful, as those that must give account. II. They are here directed how to dispose of it when they had separated it. Let every man lay by as God prospers him and gives him success, and then let him lay out in pious uses as God gives him opportunity; and it will be the easier to lay out, and the proportion will be more satisfying, when first we have laid by. This second tithe may be disposed…

14:22-27 set aside a tithe: The ancient practice of giving a tenth preceded the law of Moses (Gen 14:20; 28:22) and existed in other ancient cultures. Here it is viewed as a tax or tribute collected by the sovereign Lord from his vassals (see study notes on Deut 1:31 and 12:6).