Deuteronomy 15:5
Only if you carefully listen to the voice of the LORD your God, to observe to do all these commandments which I command you this day.
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EXPOSITORY (ENGLISH BIBLE)
(5) Only if thou carefully hearken.—“Then there will be none among thee in want.” So Rashi expounds, in the very spirit of the passage in Acts 4.

15:1-11 This year of release typified the grace of the gospel, in which is proclaimed the acceptable year of the Lord; and by which we obtain the release of our debts, that is, the pardon of our sins. The law is spiritual, and lays restraints upon the thoughts of the heart. We mistake, if we think thoughts are free from God's knowledge and check. That is a wicked heart indeed, which raises evil thoughts from the good law of God, as theirs did, who, because God had obliged them to the charity of forgiving, denied the charity of giving. Those who would keep from the act of sin, must keep out of their minds the very thought of sin. It is a dreadful thing to have the cry of the poor justly against us. Grudge not a kindness to thy brother; distrust not the providence of God. What thou doest, do freely, for God loves a cheerful giver, 2Co 9:7.There is no inconsistency between this and Deuteronomy 15:11. The meaning seems simply to be, "Thou must release the debt for the year, except when there be no poor person concerned, a contingency which may happen, for the Lord shall greatly bless thee." The general object of these precepts, as also of the year of Jubilee and the laws respecting inheritance, is to prevent the total ruin of a needy person, and his disappearance from the families of Israel by the sale of his patrimony.4. Save when there shall be no poor man among you—Apparently a qualifying clause added to limit the application of the foregoing statement [De 15:3]; so that "the brother" to be released pointed to a poor borrower, whereas it is implied that if he were rich, the restoration of the loan might be demanded even during that year. But the words may properly be rendered (as on the Margin) to the end, in order that there may be no poor among you—that is, that none be reduced to inconvenient straits and poverty by unseasonable exaction of debts at a time when there was no labor and no produce, and that all may enjoy comfort and prosperity, which will be the case through the special blessing of God on the land, provided they are obedient. No text from Poole on this verse. In his word, and by his prophets; this being the case, there would be no more poor among them, or however they would be so blessed of God, that they would be capable of releasing the debts of the poor, without hurting themselves and their families:

to observe to do all these commandments which I command thee this day; a phrase often used to put them in mind of the commands of God, and the necessity of keeping them, their temporal happiness depending thereon.

Only if thou carefully hearken unto the voice of the LORD thy God, to observe to do all these commandments which I command thee this day.
EXEGETICAL (ORIGINAL LANGUAGES)
5. to observe to do] See on Deuteronomy 5:1.

all this commandment, etc.] See on Deuteronomy 5:31, Deuteronomy 8:1.Verses 5, 6. - This blessing, though promised and certified, should come only if they were careful to observe and do all that God commanded them. The for at the beginning of ver. 6 connects this with ver. 4. Thou shalt lend. The verb in Kal signifies to borrow on a pledge; in Hiph. to lend on a pledge, as here; it is a denominative from the Hebrew noun signifying pledge. 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 Deuteronomy 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 Exodus 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 Deuteronomy 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 Deuteronomy 14:29 with an allusion to the divine blessing which would follow their observance.
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