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“The Annual (Second) Tithe”· Deuteronomy 14:22–27
Translation
King James Version
And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.
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KJV (with Strong's)
And the Levite H3881 that is within thy gates H8179; thou shalt not forsake H5800 him; for he hath no part H2506 nor inheritance H5159 with thee.
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Complete Jewish Bible
"But don't neglect the Levi staying with you, because he has no share or inheritance like yours.
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Berean Standard Bible
And do not neglect the Levite within your gates, since he has no portion or inheritance among you.
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American Standard Version
And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee.
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World English Bible Messianic
You shall not forsake the Levite who is within your gates, for he has no portion nor inheritance with you.
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Geneva Bible (1599)
And the Leuite that is within thy gates, shalt thou not forsake: for he hath neither part nor inheritance with thee.
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Young's Literal Translation
As to the Levite who is within thy gates, thou dost not forsake him, for he hath no portion and inheritance with thee.
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In the KJVVerse 5,318 of 31,102 · 17.1%

Study This Verse

Summary

Deuteronomy 14:27 issues a vital command within the mosaic legal framework concerning communal support, specifically instructing the Israelites not to neglect the Levite residing among them. This directive highlights the unique economic vulnerability of the Levites, who, unlike the other tribes, were divinely appointed to receive no territorial inheritance in the Promised Land. Their sustenance was mandated to come from the tithes and offerings of the other tribes, underscoring God's meticulous care for those dedicated to His service and His expectation that His covenant people would embody justice, generosity, and mutual responsibility within their community.

Context

Literary Context

Deuteronomy 14 is embedded within Moses' second major discourse to Israel on the plains of Moab, delivered just prior to their entry into Canaan. This chapter meticulously outlines laws that define Israel's distinct identity as God's chosen people, encompassing dietary regulations (verses 3-21) and comprehensive instructions regarding tithes and offerings (verses 22-29). Verse 27 specifically falls within the broader context of the annual tithe (verses 22-27), which was to be brought to a central sanctuary for communal feasting, and the triennial tithe (verses 28-29), which was stored locally and designated for the Levite, the sojourner, the fatherless, and the widow. Thus, the imperative not to forsake the Levite is situated within a framework emphasizing communal worship, shared blessings, and social welfare, ensuring that those without traditional means of support were fully included and cared for. This echoes the overarching Deuteronomic theme of covenant faithfulness expressed through ethical living and justice, as seen in the call to remember the poor and needy.

Historical & Cultural Context

In the ancient Near East, and particularly in Israel, land ownership was the foundational source of wealth, social status, and sustenance for families and clans. The meticulous tribal allotments, detailed in books such as Numbers and Joshua, formed the economic backbone of Israelite society. However, the tribe of Levi was uniquely consecrated for sacred service to Yahweh, performing essential duties in the Tabernacle and later the Temple. Consequently, they were explicitly denied a territorial inheritance among the other tribes (Numbers 18:20). Their "inheritance" was the Lord Himself, and their material provision was divinely ordained to come from the tithes and offerings of the other tribes. This unique divine arrangement rendered the Levites economically dependent on the faithfulness and obedience of the rest of Israel. The command in Deuteronomy 14:27, therefore, was not merely a suggestion but a crucial legal and ethical imperative designed to ensure the proper functioning of Israel's religious system and the welfare of those dedicated to it, reflecting a societal structure where religious service was integral to national life and communally supported.

Key Themes

Deuteronomy 14:27 significantly contributes to several profound themes prevalent throughout Deuteronomy and the Pentateuch. Firstly, it underscores the theme of Divine Provision and Stewardship, illustrating God's meticulous plan for sustaining His chosen servants through the generosity and obedience of His people. The Levites' lack of land emphatically conveyed that their true inheritance was God, and their physical needs were to be met through the community's adherence to God's commands regarding tithes and offerings (Deuteronomy 10:9). Secondly, the verse powerfully emphasizes Communal Responsibility and Social Justice. By explicitly grouping the Levite alongside the sojourner, the fatherless, and the widow in the triennial tithe (as reiterated in Deuteronomy 14:29), the law establishes a clear and non-negotiable mandate for the community to actively care for its most vulnerable members. This reflects God's own character of compassion and justice, which He expected His covenant people to emulate in their societal structures. Thirdly, the verse reinforces the Holiness and Set-Apartness of Israel, demonstrating how their internal societal structures, including their economic provisions for the Levites, were to reflect their unique covenant relationship with God and their distinct identity among the nations.

Exposition and Analysis

Key Word Analysis

Levite Lêvîyîy' H3881

From the root for Levi, this term refers to a descendant of Levi, the tribe set apart for priestly and cultic service in ancient Israel. Their unique role meant they were not allotted a territorial inheritance like the other tribes, making them dependent on the tithes and offerings of the community. The mention of "the Levite that is within thy gates" underscores that this command applies not only to those serving at the central sanctuary but also to Levites dispersed throughout the towns, who served as teachers, judges, and administrators of the law.

forsake ʻâzab' H5800

This verb carries a strong connotation of abandoning, neglecting, or leaving someone destitute. In a covenantal context, it implies a breach of loyalty or a failure to uphold a solemn responsibility. Here, it is a negative imperative, a direct prohibition against any act of indifference, neglect, or active withdrawal of support from the Levite. It highlights the moral and spiritual imperative for Israel to fulfill their duty of provision.

part chêleq' H2506

This word denotes a "portion," "share," or "allotment," typically referring to a division of land or spoils. In this context, it explicitly states that the Levites do not possess a designated parcel of land as part of the tribal inheritance system. Their share is not in the physical territory of Canaan, emphasizing their unique economic status and complete dependence on the communal support of the other tribes.

inheritance nachălâh' H5159

This term specifically refers to an "inherited possession," most often land, which is passed down through generations as a permanent family estate. The combination with chêleq ("part") emphatically states that the Levites possess no landed estate. Their lack of nachălâh underscores their unique status and complete dependence on the tithes and offerings of the other tribes, whose nachălâh was indeed the land itself.

Verse Breakdown

"And the Levite that [is] within thy gates"

This phrase precisely identifies the beneficiary of the command: any Levite residing within the towns or settlements of the Israelite tribes, not just those serving at the central sanctuary. "Within thy gates" signifies their presence as integral members of the local community, making their care a local and immediate responsibility for every Israelite household.

"thou shalt not forsake him"

This is the core command, a direct negative imperative. It prohibits any act of neglect, abandonment, or failure to provide for the Levite's needs. It implies an active, ongoing responsibility to ensure their well-being, reflecting the covenantal obligation of the community to support those dedicated to spiritual service, whose livelihood depended entirely on the faithfulness of the people.

"for he hath no part nor inheritance with thee"

This concluding clause provides the divine rationale and justification for the preceding command. It explains why the Levite must not be forsaken: because they do not possess land or a portion of the tribal inheritance like the other Israelites. This divinely ordained economic vulnerability necessitated a communal system of support, transforming the other tribes' provision for them from an act of charity into an act of obedience, justice, and covenant faithfulness.

Literary Devices

Deuteronomy 14:27 masterfully employs several literary devices to convey its profound message. The most prominent is Legal Code, as the verse is presented as a direct, imperative command ("thou shalt not forsake him") embedded within the larger corpus of Mosaic law. This structure emphasizes its binding nature and divine authority. There is also significant Emphasis achieved through the clear and concise statement of the Levite's unique economic status: "for he hath no part nor inheritance with thee." This repetition of the concept of lacking a portion or inheritance serves as the foundational justification for the command, underscoring their unique vulnerability and dependence. Furthermore, the phrase "within thy gates" functions as a form of Inclusion, highlighting that the responsibility for the Levite's welfare extends to every local community, integrating them fully into the communal fabric rather than isolating them as solely attached to the central sanctuary. This fosters a sense of Communal Solidarity as a core principle of Israelite society, where mutual care is a covenantal obligation.

Theological and Thematic Connections

Deuteronomy 14:27 profoundly illustrates God's design for a just and compassionate society, where the spiritual and material well-being of all members, especially those dedicated to His service, is meticulously upheld. It reveals a theology of divine provision, where God, the ultimate Sustainer, orchestrates a system of communal generosity to support those who serve Him, ensuring that their lack of earthly inheritance is compensated by the faithfulness of His people. This command underscores the reciprocal relationship within the covenant: as the Levites ministered spiritually, the other tribes were obligated to provide materially, reflecting God's own character of care for the vulnerable. It sets a foundational precedent for supporting those in ministry and for the broader principle of caring for the economically disadvantaged within the community of faith, demonstrating that true worship includes tangible acts of justice and compassion.

Reflection and Application

Deuteronomy 14:27 offers enduring principles for believers today, transcending its ancient Israelite context to speak powerfully to the heart of Christian community and stewardship. It serves as a profound reminder that those who dedicate their lives to spiritual ministry—pastors, missionaries, theological educators, and other full-time workers—often forgo conventional means of financial security, choosing instead a path of dependence on God's provision through His people. Just as the ancient Israelites were commanded not to "forsake" the Levites, so too are believers called to actively and generously support those who serve the church and advance the Gospel. This support is not merely an act of charity but an act of obedience, recognizing their unique calling and often distinct financial situation. Beyond formal ministry, the verse broadens our understanding of biblical charity, encouraging us to look out for and generously assist anyone within our community who is vulnerable, marginalized, or in need, ensuring that no one is neglected or left to suffer. It challenges us to cultivate a spirit of communal solidarity, where the blessings we receive are shared to uplift and sustain all members of the body of Christ, reflecting God's own compassion and justice in a tangible way.

Questions for Reflection

  1. In what practical and tangible ways can I actively support those who dedicate their lives to ministry in my local church, community, or globally?
  2. How does my personal generosity and stewardship reflect God's heart for the vulnerable and those who serve Him faithfully?
  3. Are there individuals within my sphere of influence—family, friends, neighbors, or fellow church members—who, like the Levites, might be economically vulnerable or dependent on communal support, and how can I ensure they are not "forsaken"?
  4. What does "having no part nor inheritance" mean for those in ministry today, and how does that understanding inform my responsibility to them as a member of the body of Christ?

FAQ

Why were the Levites singled out for this specific command, and what does it mean for their role in Israelite society?

The Levites were singled out because, unlike the other eleven tribes of Israel, they did not receive a territorial land inheritance when the Promised Land was divided. This unique divine arrangement, explicitly stated in Numbers 18:20, was because the Lord Himself was declared to be their inheritance, and they were set apart for exclusive service in the Tabernacle and later the Temple. Their duties were extensive, including priestly service, maintaining the sanctuary, teaching the law, and administering justice throughout the land. Because they had no land to cultivate or inherit, their livelihood depended entirely on the tithes and offerings provided by the other tribes. Therefore, the command in Deuteronomy 14:27 was crucial to ensure their sustenance and enable them to fulfill their sacred duties without economic distraction. It meant they were integral to the spiritual and social fabric of Israel, but their well-being was a direct communal responsibility, reflecting God's provision for His servants through His people's obedience.

Christ-Centered Fulfillment

Deuteronomy 14:27, with its profound emphasis on communal care for the Levites who possessed no earthly inheritance, finds rich Christ-centered fulfillment in several interconnected ways. Firstly, the Levites, as those set apart for sacred service and dependent on the people's offerings, powerfully foreshadow the ultimate High Priest, Jesus Christ. He is the one who truly has "no part nor inheritance" in the earthly sense, for His kingdom is not of this world (John 18:36). Yet, through His perfect, once-for-all sacrifice, He became the ultimate provision for His people, fulfilling and superseding the shadows of the Levitical system (Hebrews 9:11-14). Secondly, the concept of the Levite's inheritance being the Lord Himself (Deuteronomy 10:9) points directly to Christ as the true and eternal inheritance for all believers. Through faith in Him, we receive an "inheritance that is imperishable, undefiled, and unfading, kept in heaven for you" (1 Peter 1:4), an eternal portion far surpassing any earthly possession. Finally, the command not to forsake the Levite prefigures the New Covenant community's profound responsibility to care for its ministers and, more broadly, for one another, especially the vulnerable. Just as the Levites were sustained by the tithes, the New Testament church is called to generously support those who preach the Gospel (1 Corinthians 9:14) and to live in a spirit of radical, self-giving mutual care. This reflects the very heart of Christ, who "though he was rich, yet for your sake he became poor, so that you by his poverty might become rich" (2 Corinthians 8:9). Thus, Christ is not only the ultimate Levite and perfect sacrifice but also the model for a community that embraces generous provision and compassionate care for all its members.

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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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