Deuteronomy 14:22

“Thou shalt truly tithe all the increase of thy seed, etc.] This was a different tithe from that which was made and given to the Levites, and out of which a tithe was taken and given to the priests, and which they only ate of; but this, as appears by the following verse, was what the owners themselves ate of, and so the tithing was left to be made by them themselves, and which they were to be sure to make, and to make it truly and faithfully: that the field bringeth forth year by year; being ploughed and sowed yearly, the produce of it was to be tithed yearly; the Jewish writers f157 observe on this, that it must be what the earth produces, and is fit for food: and it must be thy seed, which…”

“Thou shalt truly tithe all the increase of thy seed--The dedication of a tenth part of the year's produce in everything was then a religious duty. It was to be brought as an offering to the sanctuary; and, where distance prevented its being taken in kind, it was by this statute convertible into money.”

“These words recall in general terms the command of the earlier legislation respecting tithes (compare Leviticus 27:30; Numbers 18:26), but refer more particularly to the second or festival tithe, which was an exclusively vegetable one. return to 'Top of Page'”

“All the increase - This is to be understood of the second tithes, which seem to be the same with the tithes of the first year, mentioned Deu 14:28. Deuteronomy 14:25”

“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).”

“Deu 12:6, Deu 12:17, Deu 26:12-15; Lev 27:30-33; Num 18:21; Neh 10:37 Deuteronomy 14:23”

“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.),…”