Deuteronomy 26:14

“I have not eaten thereof in my mourning, etc.] When in grief and sorrow on account of any afflictive circumstance, for these were to be eaten with joy, (<051611>Deuteronomy 16:11 26:11); and especially of the loss of relations by death, when holy things were not to be eaten by such persons; (see <031019>Leviticus 10:19); and particularly tithes, though it is said f478 , “What is doubtful of tithing (whether it has been tithed or no) might be eaten by a mourner;” and a man was reckoned such an one until his dead was buried. So Maimonides f479 observes, “a mourner may not eat holy things, as it is written, (<052614>Deuteronomy 26:14); he is one whose relation is dead, when he is obliged to…”

“I have not eaten thereof in my mourning--in a season of sorrow, which brought defilement on sacred things; under a pretense of poverty, and grudging to give any away to the poor. neither . . . for any unclean use--that is, any common purpose, different from what God had appointed and which would have been a desecration of it. nor given ought thereof for the dead--on any funeral service, or, to an idol, which is a dead thing. Next: Deuteronomy Chapter 27”

“I have not eaten thereof in my mourning - When the Israelite would be unclean (compare the marginal references). Nor given ought thereof for the dead - The reference is not so much to the superstitious custom of placing food on or in tombs as to the funeral expenses, and more especially the usual feast for the mourners (compare Jeremiah 16:7; Ezekiel 24:17; Hosea 9:4; Tobit 4:17). The dedicated things were to be employed in glad and holy feasting, not therefore for funeral banquets; for death and all associated with it was regarded as unclean. return to 'Top of Page'”

“In my mourning - In sorrow, or grieving that I was to give away so much of my profits to the poor, but I have chearfully eaten and feasted with them, as I was obliged to do. Unclean use - For any common use; for any other use than that which thou hast appointed, which would have been a pollution of them. For the dead - For any funeral pomp or service; for the Jews used to send in provisions to feast with the nearest relations of the party deceased; and in that case both the guests and food were legally polluted, Num 19:11, Num 19:14, and therefore the use of these tithes in such cases had been a double fault, both the defiling of sacred food, and the employing those provisions upon sorrowful…”

“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.”

“eaten: Deu 16:11; Lev 7:20, Lev 21:1, Lev 21:11; Hos 9:4; Mal 2:13 the dead: Psa 106:28; Eze 24:17 Deuteronomy 26:15”

“"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…”