Deuteronomy 14:28

KJV

At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay [it] up within thy gates:

KJV (with Strong's)

At the end {H7097} of three {H7969} years {H8141} thou shalt bring forth {H3318} all the tithe {H4643} of thine increase {H8393} the same year {H8141}, and shalt lay it up {H3240} within thy gates {H8179}:

Complete Jewish Bible

At the end of every three years you are to take all the tenths of your produce from that year and store it in your towns.

Berean Standard Bible

At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates.

American Standard Version

At the end of every three years thou shalt bring forth all the tithe of thine increase in the same year, and shalt lay it up within thy gates:

Commentary

### SUMMARY
Deuteronomy 14:28 presents a distinct tithing instruction for ancient Israel, often called the "third-year tithe" or "poor tithe." Unlike the annual tithe that supported the Levites and involved communal feasting, this specific command mandated that every third year, the entire tithe of the year's agricultural produce was to be stored locally "within thy gates." This provision ensured a communal welfare system, providing sustenance directly to the Levites, the sojourners, the fatherless, and the widows within each Israelite town, reflecting God's profound concern for the vulnerable and fostering local community responsibility.

### CONTEXT
* **Literary Context:** This verse is situated within a broader section of Deuteronomy (chapters 12-26) that delineates the laws governing Israel's life in the Promised Land, following the covenant renewal at Moab. Specifically, it falls within a passage (Deuteronomy 14:22-29) addressing tithing and offerings. While [Deuteronomy 14:22-27](/deuteronomy/14-22 "Deuteronomy 14:22-27 - The Annual Tithe") details the annual tithe of produce, which was to be brought to the central sanctuary (later Jerusalem) for consumption by the worshiper and the Levite in a communal feast before the Lord, verse 28 introduces a different, triennial cycle. The subsequent verse, [Deuteronomy 14:29](/deuteronomy/14-29 "Deuteronomy 14:29 - Beneficiaries of the Third-Year Tithe"), explicitly names the beneficiaries of this specific tithe: the Levite, the stranger, the fatherless, and the widow, underscoring its distinct social welfare purpose. This arrangement highlights the Mosaic Law's comprehensive approach to both worship and social justice.
* **Historical & Cultural Context:** Ancient Israel was primarily an agrarian society, and their livelihood depended directly on the land's produce. The concept of tithing was not unique to Israel but was practiced in various forms by other ancient Near Eastern cultures. However, Israelite tithing, as commanded by God, was intrinsically linked to their covenant relationship with Yahweh, who was the ultimate owner of the land and the provider of all "increase" (Deuteronomy 8:17-18). The "gates" of a city were not merely entrances but served as centers for commerce, legal proceedings, and community life. The instruction to store the tithe "within thy gates" emphasizes a localized, accessible system of distribution, contrasting with the pilgrimage required for the annual tithe. This system was vital in a society without a centralized welfare state, ensuring that the most vulnerable—those without land, family support, or a stable income—were cared for directly by their immediate community, fulfilling God's command for compassion and justice.
* **Key Themes:** The third-year tithe powerfully articulates several core themes central to the book of Deuteronomy and the broader Mosaic Law. Foremost is **Social Justice and Compassion**, demonstrating God's deep concern for the marginalized and vulnerable segments of society. The explicit naming of the Levite (who had no tribal land inheritance), the sojourner (foreigner), the fatherless (orphan), and the widow (lacking a male provider) in [Deuteronomy 14:29](/deuteronomy/14-29 "Deuteronomy 14:29 - Beneficiaries of the Poor Tithe") underscores this divine mandate. This command also highlights **Community Responsibility and Solidarity**, as the local community was directly tasked with the welfare of its own members, fostering mutual support and preventing destitution. Furthermore, it reinforces the theme of **Stewardship and Generosity**, reminding Israel that their "increase" was a blessing from God, and a portion was to be returned and shared as an act of gratitude and obedience, acknowledging God as the ultimate provider and the source of all blessings, as seen throughout [Deuteronomy 26](/deuteronomy/26 "Deuteronomy 26 - Firstfruits and Tithes").

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Tithe (Hebrew, _ma'aser_):** This term literally means "a tenth part" and refers to a fixed proportion of one's produce or income set aside for religious or charitable purposes. In the context of Israel, it represented a divine claim on a portion of their blessings, acknowledging God's ownership and provision.
* **Increase (Hebrew, _yebul_):** This word specifically denotes the produce or yield of the land, emphasizing agricultural output. It highlights that the tithe was to be taken from the fruits of their labor and God's blessing upon the land, such as grain, wine, and oil.
* **Within thy gates (Hebrew, _bish'areykha_):** This phrase is crucial for understanding the practical application of this tithe. "Gates" refers to the entrance and public square of a town or city, which served as the center of community life. The instruction to lay the tithe "within thy gates" signifies local storage and distribution, ensuring that the aid was readily accessible to those in need within their immediate vicinity, without requiring a journey to the central sanctuary.

#### Verse Breakdown
* **"At the end of three years":** This clause establishes the specific temporal cycle for this particular tithe. It indicates that this was not an annual obligation like the first tithe (Levitical tithe) or the second tithe (festival tithe), but a distinct triennial practice, occurring in the third and sixth years of a seven-year cycle (with the seventh year being the Sabbath year, when no tithing occurred). This periodicity underscores its unique purpose as a dedicated welfare provision.
* **"thou shalt bring forth all the tithe of thine increase the same year":** This specifies the scope and nature of the offering. "All the tithe" implies the full tenth of the agricultural produce from that specific year. The phrase "the same year" reiterates that the tithe was to be collected and made available from the harvest of that particular third year, ensuring a fresh supply for the needy. It was a mandatory and comprehensive contribution.
* **"and shalt lay [it] up within thy gates":** This final clause dictates the method and location of storage and distribution. "Lay it up" suggests storing it in a communal place, perhaps a storehouse or designated area, where it could be accessed. "Within thy gates" signifies that the distribution was to occur locally, within each town, making the provisions directly available to the Levites, sojourners, fatherless, and widows who resided in that specific community, without requiring them to travel to Jerusalem.

#### Literary Devices
The language of Deuteronomy 14:28 is characterized by **Legal Language**, employing a direct, prescriptive, and declarative tone ("thou shalt bring forth," "shalt lay it up"). This authoritative style underscores the divine command and the mandatory nature of the obligation. There is an implicit **Emphasis on Community** through the repeated phrase "within thy gates," which highlights the localized responsibility and communal solidarity intended by this law. The verse also functions as a **Stipulation** within the broader covenant, outlining a specific condition for Israel's continued blessing and demonstrating their faithfulness to God's compassionate character. The precise timing ("At the end of three years") and location ("within thy gates") provide a clear **Instructional Framework** for the people, leaving no ambiguity about their duties.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Deuteronomy 14:28 reveals God's character as both sovereign provider and compassionate Father, deeply concerned with justice and the well-being of all, especially the vulnerable. This command is not merely an economic regulation but a theological statement about Israel's identity as a covenant people called to reflect God's holiness and righteousness. By mandating a specific tithe for the poor, God instilled in Israel a communal ethic of generosity and mutual care, reminding them that their prosperity was a gift to be shared, not hoarded. It served as a practical outworking of the command to "love your neighbor as yourself" (Leviticus 19:18), ensuring that no one in the community was left destitute. This principle of caring for the marginalized is a consistent thread throughout biblical revelation, from the Law to the Prophets and into the New Testament.

* [Deuteronomy 26:12](/deuteronomy/26-12 "Deuteronomy 26:12 - Declaration of the Third-Year Tithe")
* [Leviticus 27:30](/leviticus/27-30 "Leviticus 27:30 - General Tithe of the Land")
* [Amos 8:4-6](/amos/8-4-6 "Amos 8:4-6 - Oppression of the Poor")

### REFLECTION AND APPLICATION
While the specific practice of the third-year tithe belongs to the Old Covenant law, the underlying principles remain profoundly relevant for believers today. This verse calls us to reflect on our understanding of stewardship, generosity, and social responsibility. It challenges us to see our resources—whether financial, material, or relational—not merely as personal possessions but as blessings from God, entrusted to us for His purposes, which include caring for the "least of these." The command to lay it up "within thy gates" encourages us to look first to the needs within our immediate communities, our churches, and our neighborhoods, fostering local compassion and practical support for the vulnerable. It reminds us that true faith is active and expressed through tangible acts of love and justice, mirroring the heart of God for the poor, the widowed, the orphaned, and the marginalized in our contemporary society.

#### Questions for Reflection
* **In what ways does God's command for the third-year tithe challenge our modern understanding of charity and social welfare?**
* **What does "within thy gates" mean for believers today in terms of where and how we should prioritize our generosity and service?**
* **How can our local communities and churches embody the spirit of this tithe, ensuring that the vulnerable among us are not overlooked?**
* **What practical steps can I take to reflect God's concern for the poor, the stranger, the fatherless, and the widow in my own life?**

### FAQ
**What is the difference between the tithe in Deuteronomy 14:28 and other tithing commands in the Old Testament?**

Answer: Deuteronomy 14:28 describes the "third-year tithe," distinct from the annual tithes. The first annual tithe (e.g., [Leviticus 27:30-33](/leviticus/27-30 "Leviticus 27:30-33 - The Lord's Tithe")) was for the Levites, who had no land inheritance, supporting their priestly service. The second annual tithe (e.g., [Deuteronomy 14:22-27](/deuteronomy/14-22 "Deuteronomy 14:22-27 - The Festival Tithe")) was to be brought to the central sanctuary and consumed by the worshiper and his household in a communal feast, often including the Levites. The third-year tithe, however, was specifically for local distribution "within thy gates" every third and sixth year of the seven-year cycle, designated for the Levites, sojourners, fatherless, and widows, serving as a direct welfare provision for the vulnerable in their immediate community.

**Was the third-year tithe mandatory, and how was its fulfillment ensured?**

Answer: Yes, the third-year tithe was mandatory, as indicated by the imperative "thou shalt bring forth" and "shalt lay it up." Its fulfillment was not merely an option but a covenant obligation. [Deuteronomy 26:12-15](/deuteronomy/26-12 "Deuteronomy 26:12-15 - Confession of Tithing") further emphasizes its mandatory nature by requiring the Israelite to make a solemn declaration before the Lord, affirming that they had indeed "brought away the hallowed things out of mine house" and given them to the Levite, the stranger, the fatherless, and the widow. This public confession served as an accountability mechanism, reinforcing the seriousness of the command and the community's commitment to God's justice.

### CHRIST-CENTERED FULFILLMENT
While the specific practice of the third-year tithe is part of the Old Covenant's ceremonial and civil laws, its underlying principles find profound Christ-centered fulfillment. Jesus, the ultimate Lamb of God, did not abolish the Law but fulfilled it (Matthew 5:17), embodying its deepest intentions. He perfectly exemplified God's compassion for the poor, the marginalized, and the outcast, identifying with them completely (Matthew 25:31-46). His ministry was characterized by radical generosity, giving His very life as a ransom for many (Mark 10:45), thereby providing the ultimate "increase" for humanity's spiritual sustenance. The Church, as the body of Christ, is called to live out the spirit of this tithe, not under legalistic obligation but out of gratitude for the grace received. Early Christian communities, inspired by the Spirit, voluntarily shared their possessions so that "there was not a needy person among them" (Acts 4:34), echoing the local, communal care envisioned by Deuteronomy 14:28. Paul's exhortations for generous giving in the New Testament (2 Corinthians 8-9) are rooted in Christ's self-emptying love, reminding us that "though he was rich, yet for your sake he became poor, so that you through his poverty might become rich" (2 Corinthians 8:9). Thus, the third-year tithe foreshadows the comprehensive provision of Christ and the Church's ongoing mission to manifest His kingdom through acts of justice, mercy, and sacrificial giving to those "within our gates" and beyond, demonstrating the boundless generosity of God in Christ.

Note: Commentary is generated by AI with a directive for Biblical fidelity. Always rely on the Holy Spirit for discernment. The Scripture text and cross-references are from verified, non-AI sources.

Cross-References

Deuteronomy 14:22

¶ Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.

Deuteronomy 26:12

¶ When thou hast made an end of tithing all the tithes of thine increase the third year, [which is] the year of tithing, and hast given [it] unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;

Deuteronomy 26:15

Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land which thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.

Amos 4:4

Come to Bethel, and transgress; at Gilgal multiply transgression; and bring your sacrifices every morning, [and] your tithes after three years: