12 When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled.
13 You shall say before Yahweh your God, I have put away the holy things out of my house, and also have given them to the Levite, and to the foreigner, to the fatherless, and to the widow, according to all your commandment which you have commanded me: I have not transgressed any of your commandments, neither have I forgotten them:
Worthy.Bible » Commentaries » Matthew Henry Commentary » Commentary on Deuteronomy 26
Commentary on Deuteronomy 26 Matthew Henry Commentary
Chapter 26
With this chapter Moses concludes the particular statutes which he thought fit to give Israel in charge at his parting with them; what follows is by way of sanction and ratification. In this chapter,
Deu 26:1-11
Here is,
Deu 26:12-15
Concerning the disposal of their tithe the third year we had the law before, ch. 14:28, 29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor. Now because this was done from under the eye of the priests, and a great confidence was put in the people's honesty, that they would dispose of it according to the law, to the Levite, the stranger, and the fatherless (v. 12), it is therefore required that when at the next feast after they appeared before the Lord they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust.
Deu 26:16-19
Two things Moses here urges to enforce all these precepts:-