Deuteronomy 14:28

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:

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}:

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.

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

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

Deuteronomy 14:28 outlines a specific tithing instruction for ancient Israel, often referred to as the "third-year tithe" or "poor tithe." Unlike the annual tithe that supported the Levites and was sometimes consumed by the worshipper at a festival in Jerusalem, this particular tithe was designated for local distribution to ensure the welfare of the most vulnerable within the community.

Context

This verse is part of a larger section in Deuteronomy detailing the laws concerning tithing and offerings. The Mosaic Law established various forms of giving, reflecting God's provision for His people and their responsibility to care for one another. While Deuteronomy 14:22-27 describes an annual tithe to be brought to a central place (Jerusalem) for feasting and supporting the Levites, verse 28 introduces a distinct cycle: every third year, the entire tithe of the year's produce was to be stored locally "within thy gates" (i.e., within their own towns).

Key Themes and Messages

  • Social Justice and Compassion: The primary purpose of this tithe was to provide for those who could not fully support themselves. It ensured that the Levites (who had no land inheritance), the strangers, the fatherless, and the widows had sustenance. This demonstrates God's profound concern for the marginalized.
  • Community Responsibility: The instruction to "lay it up within thy gates" highlights the local community's role in caring for its own members. It was a communal welfare system, fostering solidarity and mutual support.
  • Stewardship and Generosity: Israel was reminded that their "increase" (produce, livestock) was a blessing from God, and a portion was to be returned and shared. This act of giving was an expression of gratitude and obedience, acknowledging God as the ultimate provider.

Linguistic Insights

The term "tithe" (Hebrew: ma'aser) simply means "a tenth part." "Increase" (Hebrew: yebul) refers specifically to the agricultural produce of the land. The phrase "within thy gates" is significant, emphasizing that the distribution was to happen locally, not necessarily requiring a pilgrimage to Jerusalem, making the aid accessible to those who needed it most in their immediate vicinity.

Related Scriptures

This command for the third-year tithe is explicitly reiterated in Deuteronomy 26:12-15, where the people were to declare before the Lord that they had indeed fulfilled this obligation. The principles of tithing and caring for the poor are foundational throughout the Mosaic Law, also seen in Leviticus 27:30-33 concerning the general tithe of the land and livestock.

Practical Application

While the specific practice of the third-year tithe is part of the Old Covenant law, the underlying principles remain profoundly relevant. This verse models the importance of generosity, social responsibility, and caring for the less fortunate within our communities. It encourages believers today to consider how they can contribute to the welfare of the poor, the widowed, the orphaned, and the marginalized, reflecting the heart of God. It reminds us that our resources are given by God not just for personal consumption, but also to be a blessing to others, echoing the New Testament call to do good to all people, especially those in need.

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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:
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