Exegetical and Hermeneutical Commentary of Deuteronomy 14:28
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay [it] up within thy gates:
28. At the end of every three years ] Deu 26:12: when thou hast finished tithing all the tithe of thine income in the third year, which is the year of tithing. See below.
thou shalt bring forth ] That is for public or profane use as opposed to the bringing in of offerings designed for use in the sanctuary: cp. Deu 17:5, Deu 21:19, Deu 22:15; Deu 22:21; Deu 22:24.
all the tithe ] All, not prefixed to tithe in Deu 14:22, has been variously interpreted either as meaning that the whole tithe was not exacted for the sanctuary in the first and second years but only a nominal tithe (as under Moslem law the tithe was sometimes only. 1/20 or even 1/40th of the crop), and was to be fully exacted only in each third year for charitable purposes; or else that in the third year no tithe was taken to the Temple but all the tithe was given to the local poor (Oettli, Berth. and others). The latter seems the more likely. Steuernagel thinks that every third year there were two tithes exacted, that for the poor being in addition to that taken every year to the Sanctuary. But in that case the law would not have described the third year tithe for the poor as all the tithe.
and shall lay it up within thy gates ] Rather, let it remain or (lit.) rest there; either in distinction to the tithes of the other two years, which are carried from home to the Sanctuary; or else because instead of being consumed at once like those tithes it is to be stored for the continual sustenance of
Fuente: The Cambridge Bible for Schools and Colleges
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 In the third year and sixth year of the septennial cycle the feasts would be superseded by the private hospitality enjoined in these verses.
Fuente: Albert Barnes’ Notes on the Bible
At the end of three years, i.e. in the third year, as it is expressed, Deu 26:12. So, in the end of three years, or of seven years, is the same with in the third or seventh year, as appears by comparing Deu 31:10; Jos 9:16,17; 2Ki 18:9,10; 17:6.
All the tithe of thine increase. I join with those expositors who make this the same tithe with the former, Deu 14:22, as being called by the same title without any distinction between them, save only as to the place of eating them. See Poole “Deu 14:22“, and See Poole “Deu 12:17“.
The same year: this is added to show 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.
Fuente: English Annotations on the Holy Bible by Matthew Poole
28, 29. At the end of three years .. . the Levite . . . shall come, &c.The Levites having noinheritance like the other tribes, the Israelites were not to forgetthem, but honestly to tithe their increase [Nu18:24]. Besides the tenth of all the land produce, they hadforty-eight cities, with the surrounding grounds [Nu35:7], “the best of the land,” and a certain proportionof the sacrifices as their allotted perquisites. They had, therefore,if not an affluent, yet a comfortable and independent, fund for theirsupport.
Fuente: Jamieson, Fausset and Brown’s Commentary Critical and Explanatory on the Whole Bible
At the end of three years thou shalt bring forth all the tithe of thine increase the same year,…. 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 the stead of the other; so says Maimonides x, on the third and sixth years from the sabbatical year, after they have separated the first tithe they separate from what remains another tithe, and give it to the poor, and it is called the poor’s tithe, and not on those two years is the second tithe, but the poor’s tithe, as it is said, “at the end of three years”, c. and still more expressly elsewhere y after they have separated the first tithe every year, they separate the second tithe, De 14:22 and on the third and sixth years they separate the poor’s tithe instead of the second; and this was done, not at the latter end of the third year, but, as Aben Ezra interprets it, at the beginning; for the word used signifies an extremity, and the beginning of the year is one extremity of it as well as the latter end of it:
and lay it up within thy gates; not to be hoarded up, or to be sold at a proper time, but to be disposed and made use of as follows.
x Hilchot Mattanot. Anayim, c. 6. sect. 4. y In Maaser Sheni, c. 1. sect. 1.
Fuente: John Gill’s Exposition of the Entire Bible
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 we may see from Deu 15:1, where the seventh year is no other than the sabbatical year. Twice, therefore, within the period of a sabbatical year, namely in the third and sixth years, the tithe set apart for a sacrificial meal was not to be eaten at the sanctuary, but to be used in the different towns of the land in providing festal meals for those who had no possessions, viz., the Levites, strangers, widows, and orphans. Consequently this tithe cannot properly be called the “third tithe,” as it is by many of the Rabbins, but rather the “poor tithe,” as it was simply in the way of applying it that it differed from the “ second” (see Hottinger, de decimies, exerc. viii. pp. 182ff., and my Archol. i. p. 339). As an encouragement to carry out these instructions, Moses closes in Deu 14:29 with an allusion to the divine blessing which would follow their observance.
Fuente: Keil & Delitzsch Commentary on the Old Testament
28. At the end of three years. Those are mistaken, in my opinion, who think that another kind of tithe is here referred to. It is rather a correction or interpretation of the Law, lest the priests and Levites alone should consume all the tithes, without applying a part to the relief of the poor, of strangers, and widows. In order to make this clearer, we must first observe, that not every third year is here prescribed, (218) but that the years are counted from the Sabbatical year; for we shall elsewhere see that on every seventh year the land was to rest, so that there was no sowing nor reaping. After two harvests, therefore, the tithes of the third year were not the entire property of the Levites, but were shared also by the poor, the orphans, and widows, and strangers. This may easily be seen by calculating the years; for otherwise the third year would have often fallen on the Sabbatical one, in which all agriculture was at a stand-still. Now, this was a most equitable arrangement, that the priests and Levites having been well provided for during two years, should admit their poor brethren and strangers to a share. Some part was thus withdrawn from their abundance, lest they should give themselves up to luxurious habits; and thus it was brought about that not more than a twelfth portion every year should remain to them. In sum, there was one peculiar year in every seven in which the Levites did not alone receive the tithes for their own proper use, but shared them with the orphans, and widows, and strangers, and the rest of the poor. “They shall eat (He says) and be satisfied,” who would otherwise have to suffer hunger, “that the Lord may bless thee,” (verse 29;) by which promise He encourages them to be liberal.
(218) “ Que l’annec troisieme ne se prend pas d’une suite continuelle.” — Fr.
Fuente: Calvin’s Complete Commentary
(28) At the end of three years thou shalt bring forth ail the tithe.This is called by the Jews Maaser ni, the poors tithe. They regard it as identical with the second tithe, which was ordinarily eaten by the owners at Jerusalem; but in every third and sixth year was bestowed upon the poor.
Fuente: Ellicott’s Commentary for English Readers (Old and New Testaments)
28. At the end of three years The tithe of the third year, which was to be bestowed upon the poor, was not paid in addition to the tithe which was on other years devoted to the sacred festival, but took the place of it.
Fuente: Whedon’s Commentary on the Old and New Testaments
Provision For Those In Need In The Land of Plenty ( Deu 14:28 to Deu 15:6 ).
This section should be seen as a whole, and deals with thoughtfulness for the needy in the land of plenty. The whole is built on a seven year pattern, with a three year pattern incorporated. It probably means that on the third and sixth year of each seven year period the tithes had to be laid up for a special purpose. Otherwise there could come third years which conflicted with the seven years when no seed would have been grown. The way this is described without any introduction demonstrates that the seven year period was such an accepted fact based on Exo 23:10-11; Lev 25:1-7 that it did not need to be defined.
Analysis in the words of Moses:
a At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates (Deu 14:28).
b And the Levite, because he has no portion nor inheritance with you, and the resident alien, and the fatherless, and the widow, that are within your gates, shall come, and shall eat and be satisfied, that Yahweh your God may bless you in all the work of your hand which you do (Deu 14:29).
c At the end of every seven years you shall make a release (literally ‘a letting go’; some translate ‘a postponement’) (Deu 15:1).
c And this is the manner of the release. Every creditor shall release that which he has lent to his neighbour; he shall not exact it of his neighbour and his brother, because Yahweh’s release has been proclaimed. Of a foreigner you may exact it, but whatever of yours is with your brother your hand shall release (Deu 15:2-3).
b Howbeit there shall be no poor with you, (for Yahweh will surely bless you in the land which Yahweh your God is giving to you for an inheritance to possess it), if only you diligently listen to the voice of Yahweh your God, to observe to do all this commandment which I command you this day, for Yahweh your God will bless you, as He promised you (Deu 15:4-6 a).
a And you shall lend to many nations, but you shall not borrow, and you shall rule over many nations, but they shall not rule over you (Deu 15:6 b).
Note that in ‘a’ they are to store up their tithes in their own cities each third year and in the parallel, as a result, they will be able to store up wealth by lending to the nations. In ‘b’ the stored tithes are for the Levite and the poor (widows, orphans and resident aliens) and the result is that Yahweh their God will bless them in all that they do, and in the parallel there will be no poor (because of Yahweh’s abundant provision) and Yahweh their God will bless them as He has promised them. In ‘c’ there is to be a release for poverty-stricken debtors every seven years, and in the parallel the way in which this release will be arranged is described.
Deu 14:28-29
‘ At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates, and the Levite, because he has no portion nor inheritance with you, and the resident alien, and the fatherless, and the widow, that are within your gates, shall come, and shall eat and be satisfied, that Yahweh your God may bless you in all the work of your hand which you do.’
At the end of every three years the whole tithe of that year was to be laid up within their cities, and stored so as to feed the Levites and the poor of the land, including resident aliens, the fatherless, and widows. Each city was to provide for the needs of these types of people. This did not mean any lessening of the giving of the tithe to Yahweh, for the giver had to make a dedication to Yahweh of his tithe (Deu 26:12-15), but it gave it a wider purpose because of the greatly increased abundance of it. Even when all had eaten at the feasts, and all the Levites were satisfied, there would still be a surplus. Thus provision was now also made for the poor and needy.
In fact the Levites, as well as partaking, probably supervised the distribution over the three years or for as long as it lasted. In view of Deu 15:1 this would presumably have been seen as part of the seven year cycle, with the tithes gathered in the third and sixth year, and the ‘sabbath of rest to the land’ in the seventh, when all could go into the fields and gather what grew there for themselves (Lev 25:6). Together with the gleanings at other times this would ensure that these needy ones were reasonably provided for.
Note how the tithes have now become a part of the place which Yahweh will choose to put His name there. They have become the evidence of fullness of blessing and the cause of rejoicing before Yahweh. And that blessing and rejoicing would also reach out to the Levites and the poor. The idea of the tithes has not diminished but has grown more magnificent.
Fuente: Commentary Series on the Bible by Peter Pett
Ver. 28. At the end of three years It is the opinion of the rabbis, that this is not a distinct tithe from what they call the second tithe, paid every year; but the very same which, every third year, was not to be carried to the sanctuary as in the other years, but to be employed to the comfort of the poor, in their own cities and houses, that the Lord might bless them, ver. 29. Therefore this tithe was called the consummation of tithes; because herein the love of their neighbour was most eminently apparent: a duty, which, of all others, is most acceptable to God; and therefore, to the performance of it, a blessing is promised, as blessings are often annexed in Scripture to such works of mercy. Pro 3:9-10. Isa 58:6-8. 2Co 9:9-10. Bishop Montague, however, and many others, are of a different opinion respecting this tithe; and they urge, that Josephus, and Tobias before him, appear evidently to speak of a third tithe. See Hist. Jud. lib. iv. c. 8. Tobit, i. 7, 8. See also Grotius and Calmet.
REFLECTIONS.Their ground paid a double tithe: one for the Levites’ maintenance; and another, which was wholly employed in works of piety and charity. The former, the Levites themselves saw truly performed; the latter was left to the people’s own integrity: not to be honest here, were to rob God. Note; We must make conscience of devoting to God’s service a portion of our increase. Two years this tithe was either carried up to the temple in kind, and eaten by them and their families, in a holy feast before the Lord; or, the money arising from the sale of the tithe, if their abode was distant, was brought up and laid out in this manner: the Levite was never to be forgotten by them; his company not only graced their table, but his presence and watchfulness over them would prevent excess. Every third year this second tithe was spent at home, on the stranger, the fatherless, and the widow; and with them the Levite had his portion also, his presence and company being always profitable, whether at the temple or at home. God promises that they shall be no losers by this liberality, his blessing will amply repay them. Note; (1.) Frequent assemblings before God are among the best means to keep us faithful in his service. (2.) He, who calls us to him, wills that we should rejoice before him. (3.) They have a continual feast who possess contentment, and use all God’s gifts with holy thankfulness. (4.) God cares for the fatherless and widow, and so must we; nor shall we ever lose by that which is thus lent to the Lord; for he saith, it shall be paid us again, and with abundant interest.
Fuente: Commentary on the Holy Bible by Thomas Coke
GOD is a bountiful master. He giveth liberally and well may his people. Reader? I have found the truth of that saying; Pro 11:24 .
Fuente: Hawker’s Poor Man’s Commentary (Old and New Testaments)
NASB (UPDATED) TEXT: Deu 14:28-29
28At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town. 29The Levite, because he has no portion or inheritance among you, and the alien, the orphan and the widow who are in your town, shall come and eat and be satisfied, in order that the LORD your God may bless you in all the work of your hand which you do.
Deu 14:29 the alien, the orphan and the widow Deuteronomy is emphatic in its care of all who lived in the Promised Land (cf. Deu 10:18; Deu 26:12-15)! This third-year tithe was for the Levite and the local poor.
DISCUSSION QUESTIONS
This is a study guide commentary which means that you are responsible for your own interpretation of the Bible. Each of us must walk in the light we have. You, the Bible, and the Holy Spirit are priority in interpretation. You must not relinquish this to a commentator.
These discussion questions are provided to help you think through the major issues of this section of the book. They are meant to be thought provoking, not definitive.
1. What criteria was used to decide what was clean and what was not?
2. Are these laws from God? If so, why don’t we observe them today?
3. What was the purpose of the tithe?
Fuente: You Can Understand the Bible: Study Guide Commentary Series by Bob Utley
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 best of the land, and while it was slender remuneration for their services, yet their portion was such as rendered them independent, and kept them comfortable; so that they could wait on God, and labour in his work, without distraction.
Reciprocal: Gen 14:20 – tithes Lev 19:24 – all the 2Ch 31:6 – the tithe
Fuente: The Treasury of Scripture Knowledge
14:28 At the end of three years thou shalt {h} bring forth all the tithe of thine increase the same year, and shalt lay [it] up within thy gates:
(h) Besides the yearly tithes that were given to the Levites, these were laid up in store for the poor.