Deuteronomy 26:12

“When thou hast made an end of tithing all the tithes of thine increase, etc.] Which, according to Maimonides f476, is to be understood of the feast, in which all tithes are finished, which is the feast of the passover: the third year, [which is] the year of tithing; that is, the third from every seventh, when the land lay fallow. Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor’s tithe; and hence the Targum of Jonathan here calls this year the year of the…”

“When thou hast made an end of tithing all the tithes of thine increase the third year--Among the Hebrews there were two tithings. The first was appropriated to the Levites (Num 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (Deu 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deu 14:28-29).”

“See the marginal reference to Numbers and note. A strict fulfillment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees: compare Matthew 23:23. return to 'Top of Page'”

“The year of tithing - Heb. the year of that tithe, so called, either because these tithes were gathered only in that year. Or rather, because then only they were so bestowed; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings. Deuteronomy 26:13”

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

“the tithes: Lev 27:30; Num 18:24 the third: Deu 14:22-29 hast given it: Deu 12:17-19, Deu 16:14; Pro 14:21; Phi 4:18, Phi 4:19 Deuteronomy 26:13”

“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…”