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“The Annual (Second) Tithe”· Deuteronomy 14:22–27
Translation
King James Version
And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.
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KJV (with Strong's)
And thou shalt eat H398 before H6440 the LORD H3068 thy God H430, in the place H4725 which he shall choose H977 to place H7931 his name H8034 there, the tithe H4643 of thy corn H1715, of thy wine H8492, and of thine oil H3323, and the firstlings H1062 of thy herds H1241 and of thy flocks H6629; that thou mayest learn H3925 to fear H3372 the LORD H3068 thy God H430 always H3117.
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Complete Jewish Bible
and eat it in the presence of ADONAI your God. In the place where he chooses to have his name live you will eat the tenth of your grain, new wine and olive oil, and the firstborn of your cattle and sheep, so that you will learn to fear ADONAI your God always.
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Berean Standard Bible
And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.
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American Standard Version
And thou shalt eat before Jehovah thy God, in the place which he shall choose, to cause his name to dwell there, the tithe of thy grain, of thy new wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear Jehovah thy God always.
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World English Bible Messianic
You shall eat before the LORD your God, in the place which he chooses, 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 the LORD your God always.
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Geneva Bible (1599)
And thou shalt eate before the Lord thy God (in the place which he shall chose to cause his Name to dwell there) the tithe of thy corne, of thy wine, and of thine oyle, and the first borne of thy kine and of thy sheepe, that thou maiest learne to feare the Lord thy God alway.
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Young's Literal Translation
and thou hast eaten before Jehovah thy God, in the place where He doth choose to cause His name to tabernacle, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herd, and of thy flock, so that thou dost learn to fear Jehovah thy God all the days.
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In the KJVVerse 5,314 of 31,102 · 17.1%

Study This Verse

Summary

Deuteronomy 14:23 prescribes a vital aspect of Israelite worship and economic life: the annual command for families to bring and consume their tithe of agricultural produce and firstborn livestock "before the LORD" at a divinely chosen central sanctuary. This practice transcended mere economic regulation, serving as a profound spiritual discipline designed to foster an enduring and deep reverence for God. It continually reminded the Israelites of His absolute sovereignty, faithful provision, and their intimate covenant relationship, thereby cultivating a lasting "fear of the LORD" that permeated every facet of their existence.

Context

Literary Context

Deuteronomy 14 is situated within Moses' second major discourse, delivered to the Israelites on the plains of Moab as they stood poised to enter the Promised Land. Following a renewed emphasis on covenant fidelity and the prohibition against pagan mourning rituals (Deuteronomy 14:1-2), the chapter transitions into detailed dietary laws concerning clean and unclean animals (Deuteronomy 14:3-21). This section meticulously defines Israel's distinct identity as a holy people set apart for God. Immediately preceding our verse, Deuteronomy 14:22 introduces the general command to tithe all produce annually. Verse 23 then specifies the precise location and manner in which this tithe is to be consumed, followed by provisions for those living far from the central sanctuary (Deuteronomy 14:24-26), and the command for a triennial tithe dedicated to the Levites, sojourners, orphans, and widows (Deuteronomy 14:27-29). Thus, Deuteronomy 14:23 is an integral part of a comprehensive legal framework designed to establish Israel's unique identity, promote communal welfare, and ensure proper, centralized worship.

Historical & Cultural Context

As the Israelites prepared to enter Canaan, they faced a landscape populated by diverse pagan cultures, many of which engaged in localized worship and fertility cults. The divine command to bring the tithe to a single, divinely chosen location served as a direct counterpoint to the decentralized, polytheistic worship prevalent among their neighbors. This centralization was paramount for safeguarding the purity of Israel's monotheistic faith and preventing syncretism, ensuring that all worship was directed solely to Yahweh. The "place which he shall choose" refers prophetically to Jerusalem, where the Temple would eventually be constructed, becoming the spiritual and national epicenter for the nation of Israel. The enumerated agricultural products (corn, wine, oil) and livestock (firstlings) represented the primary sources of wealth and sustenance in an agrarian society, rendering the tithing of these items a profound act of faith and economic sacrifice, deeply interwoven with the daily rhythms of their lives.

Key Themes

This verse powerfully articulates several foundational themes within Deuteronomy and the broader Pentateuch. Firstly, it underscores Centralized Worship, emphasizing God's desire for a unified people to worship Him in a designated place where He would "place his name." This concept is a recurring motif, contrasting with the scattered altars of earlier patriarchal narratives and setting the stage for the future Temple in Jerusalem, as seen in 2 Chronicles 6:6. Secondly, it highlights Divine Provision and Human Gratitude, as the tithe represents the firstfruits of God's blessing, returned to Him in an act of thanksgiving and acknowledgment of His ultimate ownership (Leviticus 27:30). Finally, and most explicitly, the verse emphasizes the Cultivation of Reverence and Obedience, stating the explicit purpose: "that thou mayest learn to fear the LORD thy God always." This "fear" is not terror but a profound awe, respect, and obedient submission, foundational to wisdom and true worship, as echoed in Proverbs 9:10.

Exposition and Analysis

Key Word Analysis

eat ʼâkal H398

This primitive root signifies the literal act of consuming food, but in this sacred context, it implies more than mere physical nourishment. It denotes participation in a covenant meal, an act of fellowship and communion "before the LORD." The consumption of the tithe was a tangible expression of enjoying God's provision in His presence, transforming a mundane act into a spiritual experience of gratitude and dependence.

tithe maʻăsêr H4643

Derived from the root meaning "tenth," this term specifically refers to a tenth part of one's produce or income consecrated to God. In Deuteronomy 14:23, it refers to the "second tithe," a portion that the Israelite family was to consume themselves at the central sanctuary. This practice underscored that a portion of their abundance was sacred, to be enjoyed in God's presence, fostering fellowship and gratitude, and reminding them of God's ownership over all things.

fear yârêʼ H3372

This primitive root means "to fear," but morally, it signifies "to revere." In the biblical context, "fear the LORD" is not a cowering terror but a profound and reverential awe, respect, and obedient submission to God's sovereignty, holiness, and power. It is the proper response of a creature to its Creator, leading to a life characterized by wisdom, faithfulness, and covenant loyalty, and it is the ultimate goal of the tithing practice described here.

Verse Breakdown

"And thou shalt eat before the LORD thy God,"

This opening clause establishes the active and personal participation of the worshiper in the consumption of the tithe. The phrase "before the LORD thy God" elevates this act beyond a simple meal, transforming it into a sacred encounter. It signifies that the meal is performed in the presence and under the watchful eye of Yahweh, the covenant God of Israel, emphasizing the relational aspect of worship and the intimacy God desires with His people.

"in the place which he shall choose to place his name there,"

This specifies the mandatory, divinely designated location for this sacred meal. It prophetically points to a central sanctuary—eventually Jerusalem—where God's presence, authority, and revealed character (His "name") would be uniquely manifested. This centralization was crucial for preventing idolatry, ensuring uniformity in worship, and serving as a powerful unifying force for the nascent nation, preventing the proliferation of unauthorized altars.

"the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks;"

This enumerates the specific items comprising the tithe to be consumed. These are the staple agricultural products and the firstborn animals, representing the primary sources of Israel's sustenance and wealth in an agrarian society. Including "firstlings" alongside the general tithe reinforces the principle of offering the best and acknowledging God as the ultimate source of all blessing, productivity, and life.

"that thou mayest learn to fear the LORD thy God always."

This concluding clause articulates the ultimate purpose and didactic intent of the entire practice. The act of bringing, sacrificing, and eating the tithe in God's presence was a pedagogical tool, meticulously designed to instill a deep, abiding, and perpetual reverence for God. It was meant to be a constant, tangible reminder of His holiness, His unfailing provision, and His covenant demands, thereby shaping the Israelites' character and ensuring their ongoing obedience and devotion throughout their lives.

Literary Devices

Deuteronomy 14:23 employs several potent Literary Devices to convey its message. The use of Repetition of the phrase "the place which he shall choose" (or similar variations, e.g., Deuteronomy 12:5, Deuteronomy 12:11) throughout Deuteronomy underscores its immense theological significance and God's sovereign initiative in establishing a central sanctuary. The verse also functions as a clear Didactic Purpose Statement, explicitly articulating the "why" behind the command ("that thou mayest learn to fear the LORD thy God always"), thereby transforming a ritualistic act into a profound spiritual lesson aimed at character formation. The listing of "corn, wine, and oil, and the firstlings of thy herds and of thy flocks" is an example of Merism, where two contrasting or complementary parts (agricultural produce and livestock) represent a comprehensive whole, signifying the entirety of their God-given abundance. Finally, the entire practice described is deeply Symbolic: the act of eating the tithe in God's presence symbolizes communion, dependence, and the profound joy of fellowship with the Divine Provider, reinforcing the intimate relationship between God and His people.

Theological and Thematic Connections

Deuteronomy 14:23 encapsulates the profound theological truth that true worship is holistic, encompassing both material sacrifice and spiritual transformation. The command to bring and consume the tithe in God's presence highlights His desire for a relationship with His people that is both personal and communal, rooted in gratitude for His provision and culminating in a reverent fear. This practice serves as a tangible expression of Israel's covenant loyalty, reminding them that all blessings flow from God and are to be enjoyed in His presence and according to His will. It underscores the principle that our giving is not merely an obligation but a means of spiritual formation, designed to deepen our awe and obedience towards the Almighty, recognizing His ultimate ownership and sovereignty over all aspects of life.

Deuteronomy 12:5Establishes the principle of the chosen place for worship and joyful feasting before the Lord, emphasizing unity and God's presence.
Malachi 3:10Reiterates the command to bring the whole tithe into the storehouse, emphasizing divine blessing and open heavens upon obedience.
Proverbs 1:7Affirms the foundational nature of the fear of the LORD as the beginning of knowledge and wisdom, linking reverence to true understanding.

Reflection and Application

Deuteronomy 14:23, while rooted in the specific agrarian and ceremonial laws of ancient Israel, offers timeless principles for contemporary believers. The command to eat the tithe "before the LORD" underscores that our giving is not just a financial transaction but an act of worship, an intimate encounter with God Himself. It profoundly reminds us that all we possess—our resources, talents, and time—are ultimately gracious gifts from God, to be stewarded with profound gratitude and utilized in ways that honor Him. The explicit purpose, "that thou mayest learn to fear the LORD thy God always," calls us to cultivate a deep, abiding reverence for God in every aspect of our lives. This means recognizing His absolute sovereignty over our finances, prioritizing His presence in our decisions, and allowing our acts of generosity and worship to shape our character, fostering a lifelong attitude of awe, respect, and obedient devotion. Our giving, whether of finances, time, or talent, should be seen not as a burden, but as a sacred opportunity to draw closer to God and to deepen our understanding of His character and our complete dependence upon Him.

Questions for Reflection

  1. How does the concept of "eating before the LORD" challenge my modern understanding of giving and worship, moving beyond mere obligation to a relational encounter?
  2. In what specific ways can my financial stewardship and acts of generosity today contribute to "learning to fear the LORD" and deepening my reverence for Him?
  3. What practical steps can I take to cultivate a deeper sense of awe and reverence for God in my daily life, extending beyond just monetary giving to encompass all my resources and time?
  4. How does the Old Testament idea of a "chosen place" for worship translate into the New Covenant understanding of God's presence among His people and in individual believers?

FAQ

What is the "second tithe" and how does it differ from other tithes in the Old Testament?

Deuteronomy 14:23 refers to what is commonly known as the "second tithe" or the "festival tithe." This tithe was distinct from the "first tithe" (also known as the Levitical tithe, mentioned in Numbers 18:21-24), which was given directly to the Levites for their support and service in the tabernacle/temple. The second tithe, as described here, was specifically for the Israelite family to consume "before the LORD" at the central sanctuary during annual festivals. If the journey was too long, they could convert their produce into money, travel to the chosen place, and then purchase food and drink to enjoy there (Deuteronomy 14:24-26). Every third year, this second tithe was kept locally and shared with the Levites, sojourners, orphans, and widows (Deuteronomy 14:28-29), ensuring social welfare and support for the vulnerable within the community.

Christ-Centered Fulfillment

Deuteronomy 14:23, with its emphasis on eating "before the LORD" at a divinely chosen place to "learn to fear the LORD," finds its ultimate fulfillment and profound transformation in Jesus Christ. While the Old Testament practice involved physical food and a geographical sanctuary, Christ is the true "place" where God's name is fully revealed and where humanity can truly encounter Him. He is the Lamb of God whose sacrifice provides the ultimate provision, infinitely surpassing corn, wine, oil, or firstlings. Through His body and blood, offered once for all, believers are invited to a new kind of meal, the Lord's Supper, where they eat and drink "before the Lord" in spiritual communion, remembering His sacrifice and proclaiming His return (1 Corinthians 11:23-26). This new covenant meal does not require a physical pilgrimage to Jerusalem, for Christ Himself is our Temple and our Great High Priest, making God accessible everywhere. The "fear of the LORD" is now perfected in reverent love and worship of God through Christ, who, by His Spirit, indwells believers (John 14:23), making them living temples where God's name truly resides. Thus, the Old Testament ritual points forward to the reality of intimate fellowship with God made possible only through Christ, our ultimate provision and the one who enables us to truly "fear" (revere and obey) God always, in spirit and in truth.

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Public-domain commentary

Matthew Henry

From his Commentary on the Whole Bible. Henry comments on passages, not single verses — this entry covers Deuteronomy 14:22–29. His three-level outline is real structure in the source text, so it is rendered as structure.

1662–1714 · 8 verses
Passage under commentDeuteronomy 14:22–29
I. II. Main points1. 2. Sub-points(1.) (2.) Details

We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage. The first tithe was for the maintenance of their Levites, who taught them the good knowledge of God, and ministered to them in holy things; this is supposed as anciently due, and is entailed upon the Levites as an inheritance, by that law, Num 18:24, etc. But it is the second tithe that is here spoken of, which was to be taken out of the remainder when the Levites had had theirs.

I.They are here charged to separate it, and set it apart for God:

Thou shalt truly tithe all the increase of they seed, Deu 14:22. The Levites took care of their own, but the separating of this was left to the owners themselves, the law encouraging them to be honest by reposing a confidence in them, and so trying their fear of God. They are commanded to tithe truly, that is, to be sure to do it, and to do it faithfully and carefully, that God's part might not be diminished either with design or by oversight. Note, We must be sure to give God his full dues out of our estates; for, being but stewards of them, it is required that we be faithful, as those that must give account.

II.They are here directed how to dispose of it when they had separated it.

Let every man lay by as God prospers him and gives him success, and then let him lay out in pious uses as God gives him opportunity; and it will be the easier to lay out, and the proportion will be more satisfying, when first we have laid by. This second tithe may be disposed of,

1.In works of piety, for the first two years after the year of release. They must bring it up, either in kind or in the full value of it, to the place of the sanctuary, and there must spend it in holy feasting before the Lord. If they could do it with any convenience, they must bring it in kind (Deu 14:23); but, if not, they might turn it into money (Deu 14:24, Deu 14:25), and that money must be laid out in something to feast upon before the Lord. The comfortable cheerful using of what God has given us, with temperance and sobriety, is really the honouring of God with it. Contentment, holy joy, and thankfulness, make every meal a religious feast. The end of this law we have (Deu 14:23): That thou mayest learn to fear the Lord thy God always; it was to keep them right and firm to their religion,

(1.)By acquainting them with the sanctuary, the holy things, and the solemn services that were there performed. What they read the appointment of their Bibles, it would do them good to see the observance of in the tabernacle; it would make a deeper impression upon them, which would keep them out of the snares of the idolatrous customs. Note, It will have a good influence upon our constancy in religion never to forsake the assembling of ourselves together, Heb 10:25. By the comfort of the communion of saints, we may be kept to our communion with God.

(2.)By using them to the most pleasant and delightful services of religion. Let them rejoice before the Lord, that they may learn to fear him always. The more pleasure we find in the ways of religion the more likely we shall be to persevere in those ways. One thing they must remember in their pious entertainments - to bid their Levites welcome to them. Thou shalt not forsake the Levites (Deu 14:27): "Let him never be a stranger to thy table, especially when thou eatest before the Lord."

2.Every third year this tithe must be disposed of at home in works of charity (Deu 14:28, Deu 14:29): Lay it up within they own gates, and let it be given to the poor, who, knowing the provision this law had made for them, no doubt would come to seek it; and, that they might make the poor familiar to them and not disdain their company, they are here directed to welcome them to their houses. "Thither let them come, and eat and be satisfied." In this charitable distribution of the second tithe they must have an eye to the poor ministers and add to their encouragement by entertaining them, then to poor strangers (not only for the supply of their necessities, but to put a respect upon them, and so to invite them to turn proselytes), and then to the fatherless and widow, who, though perhaps they might have a competent maintenance left them, yet could not be supposed to live so plentifully and comfortably as they had done in months past, and therefore they were to countenance them, and help to make them easy by inviting them to this entertainment. God has a particular care for widows and fatherless, and he requires that we should have the same. It is his honour, and will be ours, to help the helpless. And if we thus serve God, and do good with what we have, it is promised here that the Lord our God will bless us in all the work of our hand. Note,

(1.)The blessing of God is all in all to our outward prosperity, and, without that blessing, the work of our hands which we do will bring nothing to pass.

(2.)The way to obtain that blessing is to be diligent and charitable. The blessing descends upon the working hand: "Except not that God should bless thee in thy idleness and love of ease, but in all the work of they hand." It is the hand of the diligent, with the blessing of God upon it, that makes rich, Pro 10:4, Pro 10:22. And it descends upon the giving hand; he that thus scatters certainly increases, and the liberal soul will be made fat. It is an undoubted truth, though little believed, that to be charitable to the poor, and to be free and generous in the support of religion and any good work, is the surest and safest way of thriving. What is lent to the Lord will be repaid with abundant interest. See Eze 44:30.

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Source: Quotations drawn from early Church Fathers and historical Christian theologians (AD 100–1500). Some quotes address the surrounding passage context rather than this verse alone.
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