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.
"'All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh's. It is holy to Yahweh.
For the tithe of the children of Israel, which they offer as a heave-offering to Yahweh, I have given to the Levites for an inheritance: therefore I have said to them, Among the children of Israel they shall have no inheritance.
You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your freewill-offerings, nor the heave-offering of your hand; but you shall eat them before Yahweh your God in the place which Yahweh your God shall choose, you, and your son, and your daughter, and your man-servant, and your maid-servant, and the Levite who is within your gates: and you shall rejoice before Yahweh your God in all that you put your hand to. Take heed to yourself that you don't forsake the Levite as long as you live in your land.
You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. You shall eat before Yahweh your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. If the way be too long for you, so that you are not able to carry it, because the place is too far from you, which Yahweh your God shall choose, to set his name there, when Yahweh your God shall bless you; then shall you turn it into money, and bind up the money in your hand, and shall go to the place which Yahweh your God shall choose: and you shall bestow the money for whatever your soul desires, for oxen, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before Yahweh your God, and you shall rejoice, you and your household. The Levite who is within your gates, you shall not forsake him; for he has no portion nor inheritance with you. 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 foreigner living among you, and the fatherless, and the widow, who 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.
and you shall rejoice in your feast, you, and your son, and your daughter, and your man-servant, and your maid-servant, and the Levite, and the foreigner, and the fatherless, and the widow, who are within your gates.
But I have all things, and abound. I am filled, having received from Epaphroditus the things that came from you, a sweet-smelling fragrance, an acceptable and well-pleasing sacrifice to God. My God will supply every need of yours according to his riches in glory in Christ Jesus.
They indeed of the sons of Levi who receive the priest's office have a commandment to take tithes of the people according to the law, that is, of their brothers, though these have come out of the loins of Abraham,
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Commentary on Deuteronomy 26 Commentary Critical and Explanatory on the Whole Bible
CHAPTER 26
De 26:1-15. The Confession of Him That Offers the Basket of First Fruits.
2. Thou shalt take of the first of all the fruit of the earth—The Israelites in Canaan, being God's tenants-at-will, were required to give Him tribute in the form of first-fruits and tithes. No Israelite was at liberty to use any productions of his field until he had presented the required offerings. The tribute began to be exigible after the settlement in the promised land, and it was yearly repeated at one of the great feasts (Le 2:14; 23:10; 23:15; Nu 28:26; De 16:9). Every master of a family carried it on his shoulders in a little basket of osier, peeled willow, or palm leaves, and brought it to the sanctuary.
5. thou shalt say … A Syrian ready to perish was my father—rather, "a wandering Syrian." The ancestors of the Hebrews were nomad shepherds, either Syrians by birth as Abraham, or by long residence as Jacob. When they were established as a nation in the possession of the promised land, they were indebted to God's unmerited goodness for their distinguished privileges, and in token of gratitude they brought this basket of first-fruits.
11. thou shalt rejoice—feasting with friends and the Levites, who were invited on such occasions to share in the cheerful festivities that followed oblations (De 12:7; 16:10-15).
12-15. 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 (Nu 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 (De 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 (De 14:28, 29).
13. thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house—This was a solemn declaration that nothing which should be devoted to the divine service had been secretly reserved for personal use.
14. 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.