Deuteronomy 14:28

“At the end of three years thou shalt bring forth all the tithe of thine increase the same year, etc.] This, according to Aben Ezra, was a third tithe, and did not excuse the second tithe; so says: “I gave the third tithe to the repair of the temple,” (Tobit 1:7) as in one copy, but, according to another, to the stranger, fatherless, and widow, which better agrees with what follows; but the Jewish writers generally understand this as the same with the second tithe, which on the two first years from the sabbatical year was carried to Jerusalem, or money in lieu of it, with which provisions were bought and eaten there, but on the third year were eaten in their own cities with the poor, and in…”

“At the end of three years . . . the Levite . . . shall come, &c.--The Levites having no inheritance like the other tribes, the Israelites were not to forget them, but honestly to tithe their increase [Num 18:24]. Besides the tenth of all the land produce, they had forty-eight cities, with the surrounding grounds [Num 35:7], "the best of the land," and a certain proportion of the sacrifices as their allotted perquisites. They had, therefore, if not an affluent, yet a comfortable and independent, fund for their support. Next: Deuteronomy Chapter 15”

“Compare the marginal references. The tithe thus directed in the third year to be dispensed in charity at home, was not paid in addition to that in other years bestowed on the sacred meals, but was substituted for it. The three years would count from the sabbatical year (see the next chapter), in which year there would of course be neither payment of tithe nor celebration of the feasts at the sanctuary. In the third year and sixth year of the septennial cycle the feasts would be superseded by the private hospitality enjoined in these verses. return to 'Top of Page' Footnotes: Copyright Statement These files are public domain. Bibliographical Information Barnes, Albert. "Commentary on…”

“At the end of three years - That is, in the third year, as it is, expressed, Deu 26:12. The same year - This is added to shew that he speaks of the third year, and not of the fourth year, as some might conjecture from the phrase, at the end of three years. Next: Deuteronomy Chapter 15”

“14:28 An annual tithe was required of all adult Israelite males as part of their festival observances (15:20; 16:16-17). The tithe every third year met the needs of the Levites and other dependent classes in Israelite society (14:29). See study note on Lev 27:30.”

“the end: Deu 14:22, Deu 26:12-15; Amo 4:4 thou shalt bring: As the Levites had no inheritance, the Israelites were not to forget them, but truly tithe their increase. For their support, the Levites had: 1\. The tenth of all the productions of the land. 2\. Forty-eight cities, each forming a square of 4,000 cubits. 3\. Two thousand cubits of ground round each city; total of land, 53,000 acres. 4\. The first-fruits, and certain parts of all the animals killed in the land. But though this was a very small proportion for a whole tribe that had consented to annihilate its political existence, that it might wait upon the service of God, yet, let it be considered, that what they possessed was the…”

“Every third year, on the other hand, they were to separate the whole of the tithe from the year's produce ("bring forth," sc., from the granary), and leaven it in their gates (i.e., their towns), and feed the Levites, the strangers, and the widows and orphans with it. They were not to take it to the sanctuary, therefore; but according to Deu 26:12., after bringing it out, were to make confession to the Lord of what they had done, and pray for His blessing. "At the end of three years:" i.e., when the third year, namely the civil year, which closed with the harvest (see at Exo 23:16), had come to an end. This regulation as to the time was founded upon the observance of the sabbatical year, as…”