| Matthew Henry's Concise Commentary 14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.
Pulpit CommentaryVerses 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 (Deuteronomy 26:12); just as "the end of seven years" means each seventh year (Deuteronomy 15:1; Deuteronomy 31:10; Jeremiah 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.
Gill's Exposition of the Entire BibleAt 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, Deuteronomy 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.
Jamieson-Fausset-Brown Bible Commentary28, 29. 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 [Nu 18:24]. Besides the tenth of all the land produce, they had forty-eight cities, with the surrounding grounds [Nu 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.
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