Deuteronomy 26:14

"I have not eaten thereof in my sorrow." אני, from און, tribulation, distress, signifies here in all probability mourning, and judging from what follows, mourning for the dead, equivalent to "in a mourning condition," i.e., in a state of legal (Levitical) uncleanness; so that בּאני really corresponded to the בּטמא which follows, except that טמא includes every kind of legal uncleanness. "I have removed nothing thereof as unclean," i.e., while in the state of an unclean person. Not only not eaten of any, but not removed any of it from the house, carried it away in an unclean state, in which they were forbidden to touch the holy gifts (Lev 22:3). "And not given (any) of it on account of the dead." This most probably refers to the custom of sending provisions into a house of mourning, to prepare meals for the mourners (Sa2 3:25; Jer 16:7; Hos 9:4; Tobit 4:17). A house of mourning, with its inhabitants, was regarded as unclean; consequently nothing could be carried into it of that which was sanctified. There is no good ground for thinking of idolatrous customs, or of any special superstition attached to the bread of mourning; nor is there any ground for understanding the words as referring to the later Jewish custom of putting provisions into the grave along with the corpse, to which the Septuagint rendering, οὐκ ἔδωκα ἀπ αὐτῶν τῷ τεθνηκότι, points. (On Deu 26:15, see Isa 63:15.)

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, I. Moses gives them a form of confession to be made by him that offered the basket of his first-fruits (Deu 26:1-11). II. The protestation and prayer to be made after the disposal of the third year's tithe (Deu 26:12-15). III. He binds on all the precepts he had given them, 1. By the divine authority: "Not I, but the Lord thy God has commanded thee to do these statutes" (Deu 26:16). 2. By the mutual covenant between God and them (Deu 26:17, etc.).

26:14 offered any of it to the dead: These pagan rituals were intended to sustain the dead through food offerings. Such food would be unacceptable as a part of the tithe given to the Levites.