TRV
Study This Verse
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.
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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Summary
Deuteronomy 14:26 offers a profound insight into God's benevolent character, providing detailed instructions for the use of the festival tithe when the journey to the central sanctuary was impractical for transporting physical goods. This verse grants the Israelites remarkable freedom to convert their tithe into money and then purchase whatever their soul genuinely desired—including livestock, wine, and strong drink—to be joyfully consumed "before the LORD" with their entire household. It powerfully conveys that worship is not merely a solemn obligation but a vibrant, communal celebration of God's abundant provision, intended to be a source of profound delight and thanksgiving.
Context
Literary Context
Deuteronomy 14:26 is intricately woven into a larger section of Mosaic law concerning clean and unclean foods, and more specifically, the detailed regulations for tithing within the Israelite community. The preceding verses, Deuteronomy 14:22-23, establish the foundational command to set aside a tithe of all agricultural produce and livestock annually, and to consume it "before the LORD your God in the place he will choose." Deuteronomy 14:24 then introduces a practical concession for those living far from the designated sanctuary, permitting the conversion of the tithe into money. Deuteronomy 14:25 instructs them to carry this money to the chosen place. Verse 26, our focus, then elaborates on the expenditure of this money, emphasizing personal choice and communal celebration. The subsequent verse, Deuteronomy 14:27, reminds the Israelites to include the Levite, who possessed no tribal inheritance, in their feasting, ensuring their provision. Finally, Deuteronomy 14:28-29, introduces a distinct triennial tithe for the poor and the Levite. Thus, Deuteronomy 14:26 stands as a pivotal verse, illustrating God's desire for His people's joyful and unburdened participation in worship, transforming a duty into a delightful act of thanksgiving.
Historical & Cultural Context
The instructions in Deuteronomy 14:26 are deeply embedded in the agrarian and pilgrimage culture of ancient Israel. The Israelites were commanded to gather at a central sanctuary (which would eventually be Jerusalem) for three major annual pilgrimage festivals: Passover/Unleavened Bread, Weeks (Pentecost), and Booths (Tabernacles). These festivals were not merely religious observances but pivotal national and spiritual gatherings, combining solemn worship, historical remembrance, and exuberant celebration of God's faithful provision. The concept of "eating before the LORD" was a significant practice in the ancient Near East, often signifying a covenant meal, a shared communion with the deity, and a communal act of worship. Unlike many surrounding ancient religions that often demanded severe self-deprivation or austere rituals, the God of Israel explicitly encouraged His people to enjoy the abundant fruits of their labor and His blessings in His sacred presence. The allowance to convert tithes to money, and then to purchase desired items for consumption at the sanctuary, reflects a practical, compassionate, and wise divine understanding of the logistical challenges faced by a geographically dispersed population, while simultaneously reinforcing the theological importance of the centralized worship site as the locus of national unity and divine encounter.
Key Themes
This verse serves as a powerful conduit for several overarching themes present throughout Deuteronomy and the broader biblical narrative. Firstly, it profoundly highlights Divine Provision and Generosity, demonstrating that God not only commands His people to honor Him through giving but also delights in their flourishing and their enjoyment of His abundant blessings. The extraordinary allowance to purchase "whatsoever thy soul lusteth after" or "desireth" underscores His lavishness and His desire for their genuine contentment. Secondly, it emphatically emphasizes Joy and Celebration in Worship. Far from being a somber, burdensome obligation, worship is presented as a vibrant, joyful, and even exuberant experience. This theme resonates throughout the Psalms, where gladness in God's presence is a recurring motif (e.g., Psalm 100:2). The explicit command to "rejoice, thou, and thine household" elevates joy to an integral, commanded component of their covenant relationship. Thirdly, the verse speaks to Freedom and Personal Choice within the established bounds of God's law. The repeated emphasis on "whatsoever thy soul lusteth after/desireth" grants significant personal liberty, indicating God's trust in His people to make legitimate choices for their enjoyment within a sacred and consecrated context. Finally, it reinforces the paramount importance of Communal and Family Worship. The instruction to eat "before the LORD thy God, and thou shalt rejoice, thou, and thine household" underscores the corporate nature of faith and the vital role of family participation in spiritual festivals, fostering unity, shared delight, and the transmission of faith within the covenant community, much like the early church's communal meals described in Acts 2:46.
Exposition and Analysis
Key Word Analysis
This Hebrew verb (אָוָה) signifies a strong, legitimate longing, craving, or desire. While the English word "lust" often carries a negative, sinful connotation (e.g., covetousness or illicit sexual desire), in this context, ʼâvâh' is used positively, indicating a permissible and even divinely encouraged desire for good things. It implies a deep personal preference or craving that God permits His people to fulfill for their enjoyment during this sacred festival. This usage highlights God's benevolent character, allowing His people to indulge in their legitimate appetites within a consecrated setting, expressing His desire for their joy and satisfaction.
The Hebrew word (שֵׁכָר) refers to any intoxicating beverage, not exclusively wine (yayin, H3196). It could include fermented drinks made from barley, dates, or other fruits, often intensely alcoholic. The inclusion of shêkâr' alongside wine, oxen, and sheep underscores the broad scope of permissible enjoyment and festivity. It indicates that the celebration was meant to be truly joyful and abundant, allowing for a wide range of provisions, including those that could contribute to a festive atmosphere, provided they were consumed responsibly and in the context of worship before the Lord. This demonstrates God's desire for genuine, uninhibited celebration.
This verb (שָׂמַח) is a fundamental term for joy, gladness, and celebration in the Old Testament. It denotes an inner state of happiness that often manifests in outward expressions of festivity, such as singing, dancing, and feasting. Here, it is not merely a suggestion but a direct command: "and thou shalt rejoice." This emphasizes that joy is an integral, commanded component of worship and the covenant relationship. It is a profound theological statement that God delights in the happiness and gladness of His people as they acknowledge His goodness, provision, and presence.
Verse Breakdown
"And thou shalt bestow that money for whatsoever thy soul lusteth after"
This opening clause grants remarkable freedom and personal agency to the worshiper. Having converted their tithe into money due to the practical challenges of distance, they are now empowered to use that money to purchase items that genuinely appeal to them, reflecting their personal preferences and desires for the festival. This is a profound expression of God's trust and generosity, allowing His people to customize their celebration.
"for oxen, or for sheep, or for wine, or for strong drink"
These specific examples illustrate the wide range of permissible purchases. Oxen (H1241, bâqâr') and sheep (H6629, tsôʼn') represent substantial meat for feasting, while wine (H3196, yayin') and strong drink (H7941, shêkâr') signify beverages for celebration. The list points to a lavish, abundant meal, not a meager one, reinforcing the idea that God desires His people to enjoy rich provision in His presence.
"or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God"
This phrase reiterates and expands upon the initial grant of freedom ("whatsoever thy soul lusteth after"), emphasizing the comprehensive nature of the allowance. The crucial qualifier "and thou shalt eat there before (H6440, pânîym') the LORD (H3068, Yᵉhôvâh') thy God (H430, ʼĕlôhîym')" places the entire act of consumption within a sacred, worshipful context. The feasting is not for mere self-indulgence but is an act of communion and thanksgiving in God's presence, transforming a physical meal into a spiritual encounter.
"and thou shalt rejoice, thou, and thine household,"
This concluding command is the culmination and ultimate purpose of the instruction. The freedom and abundance granted are ultimately for the purpose of joy (H8055, sâmach'). This rejoicing is to be shared communally, involving the entire household (H1004, bayith'), highlighting the family as the primary unit of worship and celebration in Israel. This communal joy before the Lord signifies the health, unity, and prosperity of the covenant community, demonstrating that God delights in the happiness of His people.
Literary Devices
Deuteronomy 14:26 masterfully employs several literary devices to convey its message of divine generosity and commanded joy. Repetition is prominently featured with the phrases "whatsoever thy soul lusteth after" and "whatsoever thy soul desireth," which frame the list of permissible items. This repetition serves to underscore the extraordinary breadth of personal choice and the extent of God's permission for individual enjoyment. The verse's structure also exhibits a form of Inclusio, beginning and ending with broad permission for personal desire, effectively enclosing specific examples. This reinforces the idea that the examples provided are illustrative, not exhaustive, and that the underlying principle is one of freedom and abundance. Furthermore, the verse uses Emphasis through direct command ("thou shalt rejoice"), making joy an imperative rather than an optional emotion. The listing of specific, desirable items (oxen, sheep, wine, strong drink) alongside the general "whatsoever" creates a vivid sense of Abundance and even Hyperbole, painting a picture of a lavish, unconstrained celebration. These devices collectively underscore God's benevolent character and His profound desire for His people to experience deep, uninhibited joy in His presence as an integral part of their worship.
Theological and Thematic Connections
Deuteronomy 14:26 reveals a profound theological truth about God's character: He is not a God who delights in deprivation or austerity for its own sake, but one who desires the flourishing, contentment, and joy of His people. This verse challenges any notion that spirituality must be devoid of pleasure or that material blessings are inherently unholy. Instead, it sanctifies the enjoyment of good things when received with gratitude and consumed in His presence as an act of worship. It establishes a divine pattern where obedience to God's commands (the tithe) leads directly to an experience of His lavish generosity and a commanded joy. This principle extends beyond the specific tithe, teaching us that true worship encompasses both solemn reverence and exuberant celebration, acknowledging God as the ultimate source of all good gifts. It portrays a God who is intimately involved in the well-being and happiness of His covenant people.
Reflection and Application
Deuteronomy 14:26 offers timeless principles for believers today, inviting us to reconsider our approach to giving, receiving, and rejoicing in our faith. It challenges us to see generosity not as a burdensome loss, but as an open door to experiencing God's abundant provision and the deep, commanded joy that accompanies it. This passage encourages a balanced perspective on material blessings: they are neither ends in themselves, nor are they inherently evil, but rather gifts from a benevolent Creator to be enjoyed responsibly, with gratitude, and in His presence. Our worship should not be confined to solemn moments but should overflow with genuine delight and celebration for God's goodness and faithfulness. Furthermore, the emphasis on the household rejoicing together underscores the vital importance of communal and family participation in our spiritual lives, fostering shared experiences of God's grace and strengthening the bonds of faith within our homes and wider communities. It calls us to cultivate a spirit of joy in all circumstances, recognizing that God desires our happiness as we walk in obedience and trust, transforming our daily lives into acts of worship.
Questions for Reflection
FAQ
Does "lusteth after" in this verse imply sinful desires?
No, in the specific context of Deuteronomy 14:26, the Hebrew word translated "lusteth after" or "desireth" (אָוָה, ʼavâh') carries the meaning of a strong, legitimate longing or craving, not a sinful or illicit desire. It emphasizes that God permits, and even encourages, the enjoyment of pleasant things that are good and wholesome. The surrounding context of a commanded festival and eating "before the LORD" ensures that these desires are to be fulfilled within the bounds of worship and responsible enjoyment, not self-indulgent sin. God is granting freedom for His people to choose what would bring them genuine delight in His holy presence, underscoring His benevolent nature.
Does this verse encourage excessive indulgence or drunkenness?
While Deuteronomy 14:26 permits the purchase of "wine" and "strong drink" for celebration, it does not encourage excessive indulgence or drunkenness. The crucial phrase "and thou shalt eat there before the LORD thy God" places the entire act of consumption within a sacred, worshipful context. The purpose is "rejoicing," not reckless abandon. The Bible consistently condemns drunkenness (e.g., Proverbs 23:20-21, Ephesians 5:18). Therefore, the freedom granted here is for joyful, responsible enjoyment within the bounds of God-honoring conduct, not for sinful excess.
How does this "second tithe" differ from other tithes mentioned in the Old Testament?
The Old Testament describes several types of tithes, each with a distinct purpose. The first tithe, often called the Levitical tithe, is mentioned in Leviticus 27:30-33 and Numbers 18:21-24, and was given to the Levites for their support as they served in the tabernacle/temple. The tithe in Deuteronomy 14:22-26 is often referred to as the "festival tithe" or "second tithe." This tithe was to be brought by the worshiper to the central sanctuary and consumed by them and their household in a celebratory meal before the Lord, with provisions for converting it to money if the journey was too long. Additionally, Deuteronomy 14:28-29 describes a triennial tithe (every third year) that was to be stored locally and used to support the Levites, the foreigners, the fatherless, and the widows in their towns. Thus, the tithe in verse 26 was unique in its purpose of promoting personal and communal celebration in God's presence, fostering joy and communion.
Christ-Centered Fulfillment
Deuteronomy 14:26, with its emphasis on God's abundant provision, commanded joy, and communal feasting in His presence, finds its ultimate and most profound fulfillment in Jesus Christ. The Old Testament tithes and feasts, including this festival tithe, were but shadows pointing to the glorious reality found in Him. No longer do believers need to travel to a physical sanctuary with their tithes to eat before the Lord; through Christ, we have direct, unhindered access to God's presence at all times (Hebrews 10:19-22). Jesus Himself is the ultimate provision for our souls, the Lamb of God who takes away the sin of the world!, offering not just physical sustenance but eternal life and abundant joy (John 10:10). The extraordinary freedom granted to the Israelites to purchase "whatsoever thy soul desireth" foreshadows the spiritual freedom and boundless grace we receive in Christ, where we are no longer bound by the letter of the law but live by the Spirit, whose fruit includes joy, peace, and self-control (Galatians 5:22-23). The communal feasting before the Lord is transformed and perfected in the New Covenant through the Lord's Supper, where believers gather to remember Christ's sacrifice and anticipate His glorious return, partaking in a new covenant meal that proclaims His death until He comes (Luke 22:19-20). Ultimately, the commanded rejoicing of Deuteronomy 14:26 culminates in the eschatological hope of the Wedding Feast of the Lamb, where all believers will forever feast and rejoice in the eternal presence of Christ, the true source of everlasting joy and the fulfillment of every good and godly desire (Romans 14:17).