5. Mose 26:12

The delivery of the tithes, like the presentation of the first-fruits, was also to be sanctified by prayer before the Lord. It is true that only a prayer after taking the second tithe in the third year is commanded here; but that is simply because this tithe was appropriated everywhere throughout the land to festal meals for the poor and destitute (Deu 14:28), when prayer before the Lord would not follow per analogiam from the previous injunction concerning the presentation of first-fruits, as it would in the case of the tithes with which sacrificial meals were prepared at the sanctuary (Deu 14:22.). לעשׂר is the infinitive Hiphil for להעשׂר, as in Neh 10:39 (on this form, vid., Ges. 53, 3 Anm. 2 and 7, and Ew. 131, b. and 244, b.). "Saying before the Lord" does not denote prayer in the sanctuary (at the tabernacle), but, as in Gen 27:7, simply prayer before God the omnipresent One, who is enthroned in heaven (Deu 26:15), and blesses His people from above from His holy habitation. The declaration of having fulfilled the commandments of God refers primarily to the directions concerning the tithes, and was such a rendering of an account as springs from the consciousness that a man very easily transgresses the commandments of God, and has nothing in common with the blindness of pharisaic self-righteousness "I have cleaned out the holy out of my house:" the holy is that which is sanctified to God, that which belongs to the Lord and His servants, as in Lev 21:22. בּער signifies not only to remove, but to clean out, wipe out. That which was sanctified to God appeared as a debt, which was to be wiped out of a man's house (Schultz).

Concerning the disposal of their tithe the third year we had the law before, Deu 14:28, Deu 14:29. 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 (Deu 26:12), 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. I. They must make a solemn protestation to this purport, Deu 26:13, Deu 26:14. 1. That no hallowed things were hoarded up: "I have brought them away out of my house, nothing now remains there but my own part." 2. That the poor, and particularly poor ministers, poor strangers, and poor widows, had had their part according to the commandment. It is fit that God, who by his providence gives us all we have, should by his law direct the using of it, and, though we are not now under such particular appropriations of our revenue as they then were, yet, in general, we are commanded to give alms of such things as we have; and then, and not otherwise, all things are clean to us. Then we may take the comfort of our enjoyments, when God has thus had his dues out of them. This is a commandment which must not be transgressed, no, not with an excuse of its being forgotten, Deu 26:13. 3. That none of this tithe had been misapplied to any common use, much less to any ill use. This seems to refer to the tithe of the other two years, which was to be eaten by the owners themselves; the…

26:12 Every third year the tithe was gathered for the Levites and other dependents; see also study note on 14:28.