Deuteronomy 14:28

14:28 An annual tithe was required of all adult Israelite males as part of their festival observances (15:20; 16:16-17). The tithe every third year met the needs of the Levites and other dependent classes in Israelite society (14:29). See study note on Lev 27:30.

Tyndale Open Study Notes — © Tyndale Open Resources, licensed CC BY-SA 4.0. Text via the HelloAO Bible API.

Besides the yearly tithes that were given to the Levites, these were laid up in store for the poor.

Geneva Bible (1599) marginal notes — public domain. Text via Bolls.life.

At the end of three years . . . the Levite . . . shall come, &c.--The Levites having no inheritance like the other tribes, the Israelites were not to forget them, but honestly to tithe their increase [Num 18:24]. Besides the tenth of all the land produce, they had forty-eight cities, with the surrounding grounds [Num 35:7], "the best of the land," and a certain proportion of the sacrifices as their allotted perquisites. They had, therefore, if not an affluent, yet a comfortable and independent, fund for their support.

Next: Deuteronomy Chapter 15

Jamieson, Fausset & Brown — Commentary Critical and Explanatory on the Whole Bible (1871) — public domain (CC PDM 1.0). Text via the HelloAO Bible API.

(28) At the end of three years thou shalt bring forth ail the tithe.—This is called by the Jews Ma’aser ‘Ani, “the poor’s 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.

A Bible Commentary for English Readers, edited by Charles John Ellicott (1878–1897) — public domain. Text from a community e-Sword module.

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—

The Cambridge Bible for Schools and Colleges (gen. ed. J. J. S. Perowne; Cambridge University Press, 1878–1918) — public domain. Text from a community e-Sword module.

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.

Albert Barnes' Notes on the Bible (1834–1885) — public domain. Text from a community e-Sword/MySword module.

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.

Matthew Poole's English Annotations on the Holy Bible (1683–1685) — public domain. Text from a community e-Sword/MySword module.

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.

Daniel D. Whedon (gen. ed.), Commentary on the Old and New Testaments (1874–1909) — public domain. Text from a community e-Sword module.

Vers. 28, 29. Every third year the whole tithe of the year"s produce was to be set apart, not to be brought to the sanctuary to be eaten before the Lord, but as a portion in their towns for the Levite, the stranger, the widow, and the fatherless. The end of three years; i.e. as the third year expired, consequently, in the last year of the triennium; (Deu_26:12) just as "the end of seven years" means each seventh year (Deu_15:1 Deu_31:10; Jer_34:14) This was not an additional tithe, but the former differently applied; the tithe of the first and second years was to be eaten before the Lord at the sanctuary; the tithe of the third year was for the poor and needy.

The Pulpit Commentary (1880–1919), ed. H.D.M. Spence-Jones & Joseph S. Exell — public domain. Text from a community e-Sword module.

At the end of three years - That is, in the third year, as it is, expressed, chap. xxvi, 12. The same year - This is added to shew 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.

John Wesley, Explanatory Notes Upon the Whole Bible (1754–1765) — public domain. Text via the GEBible commentary corpus.

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.

Keil & Delitzsch — Biblical Commentary on the Old Testament (1861–1891) — public domain (CC PDM 1.0). Text via the HelloAO Bible API. (Old Testament only.)

every three years you will present all the tithe of your produce

Once every 3 years the Israelites were to store their tithes within their own towns so that it would be used to provide for the Levites, orphans, widows and foreigners. (See: Numbers)

within your gates

Here "gates" represents the entire city or town. AT: "inside your city" (See: Synecdoche)

because he has no portion nor inheritance with you

God not giving any land to the Levites is spoken of as if he were not giving them an inheritance. (See: Metaphor)

fatherless

These are children whose parents have both died and do not have relatives to care for them.

widow

This is a woman whose husband has died and has no children to care for her in her old age.

in all the work of your hand that you do

Here "hand" represents the whole person. This refers to the work that someone does. AT: "in all the work you do" (See: Synecdoche)

translationWords

year

tenth

gate

Levi

inherit

alien

Yahweh

God

bless

works

hand

unfoldingWord translationNotes — © Distant Shores Media and the Door43 World Missions Community, licensed CC BY-SA 4.0. Source: git.door43.org/Door43/en_tn.

מקצה שלש שנים AT THE END OF THREE YEARS [THOU SHALT BRING FORTH ALL THE TITHE OF THY INCREASE THE SAME YEAR] — Scripture hereby intends to teach you that if one has delayed to give his tithes of the first and the second year of the Sabbatical period, he has to remove them from his house in the third year.

Rashi on the Tanakh — English translations: “The Judaica Press complete Tanach with Rashi, translated by A. J. Rosenberg” (CC BY 4.0); “Pentateuch with Rashi's commentary by M. Rosenbaum and A.M. Silbermann, 1929-1934” (public domain); “The Metsudah Tanach series, Lakewood, N.J” (CC BY 4.0); and “The Book of Joshua, Metsudah Publications, 1997” (CC BY 4.0). Text via Sefaria.