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 14:28 outlines a distinct triennial tithing instruction for ancient Israel, commonly known as 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 established a communal welfare system, ensuring direct sustenance for the Levites, the sojourners, the fatherless, and the widows within each Israelite town, thereby reflecting God's profound concern for the vulnerable and fostering local community responsibility.
Context
Literary Context
This verse is strategically placed within a larger legal section of Deuteronomy (chapters 12-26) that meticulously details the laws governing Israel's life in the Promised Land, following the covenant renewal in Moab. Specifically, it is found within a passage (Deuteronomy 14:22-29) dedicated to tithing and offerings. While Deuteronomy 14:22-27 describes the annual tithe of produce, intended 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 unique, triennial cycle. The subsequent verse, Deuteronomy 14:29, explicitly names the beneficiaries of this specific tithe: the Levite, the stranger, the fatherless, and the widow, thereby emphasizing 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 fundamentally an agrarian society, with their very survival and prosperity directly dependent on the land's produce. The practice of tithing was not exclusive to Israel; various forms existed in other ancient Near Eastern cultures. However, Israelite tithing, as divinely commanded, was inextricably linked to their unique covenant relationship with Yahweh, who was recognized as the ultimate owner of the land and the benevolent provider of all "increase." The instruction to remember God's provision and not claim self-sufficiency is a recurring theme, as seen in passages like Deuteronomy 8:17-18. The "gates" of a city were far more than mere entry points; they served as vibrant centers for commerce, legal proceedings, and community gatherings. The directive to store the tithe "within thy gates" underscores a localized, accessible system of distribution, contrasting sharply with the pilgrimage required for the annual tithe. This system was crucial in a society lacking a centralized welfare state, ensuring that the most vulnerable—those without land, familial support, or 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 foundational themes central to the book of Deuteronomy and the broader Mosaic Law. Foremost is Social Justice and Compassion, demonstrating God's profound concern for the marginalized and vulnerable segments of society. The explicit naming of the Levite (who possessed no tribal land inheritance), the sojourner (foreigner), the fatherless (orphan), and the widow (lacking a male provider) in Deuteronomy 14:29 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 divine blessing, and a portion was to be returned and shared as an act of gratitude and obedience. This practice acknowledged God as the ultimate provider and the source of all blessings, a principle echoed throughout Deuteronomy 26, which details the declaration made upon presenting tithes.
Exposition and Analysis
Key Word Analysis
This primitive root signifies "to go (causatively, bring) out," encompassing a wide variety of applications, both literal and figurative. In this context, it denotes the act of physically taking out or producing the tithe from one's harvest or stores, emphasizing the active and intentional nature of this offering. It implies a mandatory action, not a voluntary one.
Derived from a root meaning "a tenth," this term specifically refers to a fixed proportion (one-tenth) of one's produce or income that was set aside for sacred or charitable purposes. For Israel, it represented a divine claim on a portion of their blessings, serving as a tangible acknowledgment of God's ownership over all things and His provision for their livelihood.
This word, stemming from a root meaning "an opening," refers to a door or, more commonly, a city gate. In ancient Israel, city gates were vital public spaces where legal judgments were rendered, commerce took place, and community life unfolded. The instruction to lay the tithe "within thy gates" is crucial, indicating that the storage and distribution of this specific tithe were to occur locally, within the confines of each Israelite town, ensuring accessibility for those in need within that immediate community.
Verse Breakdown
"At the end of three years"
This initial clause precisely establishes the temporal cycle for this particular tithing obligation. It indicates that this was not an annual requirement like the first (Levitical) or second (festival) tithes, but a distinct triennial practice, occurring specifically in the third and sixth years of each seven-year cycle (with the seventh year being a Sabbath year, during which no tithing occurred). This periodicity underscores its unique purpose as a dedicated provision for social welfare.
"thou shalt bring forth all the tithe of thine increase the same year"
This segment specifies both the scope and the nature of the offering. "All the tithe" implies the full tenth of the agricultural produce from that specific year's harvest. The phrase "the same year" reiterates that the tithe was to be collected and made available from the yield of that particular third year, ensuring a fresh and timely supply for the needy. It was a mandatory and comprehensive contribution, not a partial or delayed one.
"and shalt lay [it] up within thy gates"
This final clause dictates the method and location for the storage and subsequent distribution of the tithe. "Lay it up" suggests storing it in a communal place, perhaps a designated storehouse or public area, where it could be readily accessed. "Within thy gates" signifies that the distribution was to occur locally, within each Israelite town or city. This ensured that the provisions were directly available to the Levites, sojourners, fatherless, and widows who resided in that specific community, eliminating the need for them to travel to the central sanctuary for aid.
Literary Devices
The language of Deuteronomy 14:28 is primarily characterized by Legal Language, employing a direct, prescriptive, and declarative tone through imperative verbs such as "thou shalt bring forth" and "shalt lay it up." This authoritative style underscores the divine command and the mandatory nature of the obligation for the Israelite community. There is a strong implicit Emphasis on Community conveyed by 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 Mosaic 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 regarding this unique tithe.
Theological and Thematic Connections
Deuteronomy 14:28 profoundly reveals God's character as both the sovereign provider and a compassionate Father, deeply concerned with justice and the holistic well-being of all, especially the vulnerable members of society. This command transcends mere economic regulation; it is a theological statement about Israel's identity as a covenant people called to reflect God's holiness and righteousness in their societal structures. By mandating a specific tithe for the poor, God instilled in Israel a communal ethic of radical generosity and mutual care, reminding them that their prosperity was a divine gift to be shared, not hoarded. It served as a practical outworking of the foundational command to "love your neighbor as yourself," ensuring that no one in the community was left destitute. This principle of caring for the marginalized is a consistent and unwavering thread woven throughout the entirety of biblical revelation, from the Law to the Prophets and into the New Testament.
Reflection and Application
While the specific practice of the third-year tithe belongs to the Old Covenant's ceremonial and civil laws, the underlying principles remain profoundly relevant and transformative for believers today. This verse compels us to reflect deeply on our understanding of stewardship, generosity, and social responsibility. It challenges us to perceive our resources—whether financial, material, or relational—not merely as personal possessions but as blessings from God, graciously entrusted to us for His divine purposes, which unequivocally include caring for the "least of these." The command to lay it up "within thy gates" encourages us to prioritize the needs within our immediate communities, our local churches, and our neighborhoods, fostering local compassion and providing practical, tangible support for the vulnerable. It serves as a powerful reminder that authentic faith is active and expressed through concrete acts of love and justice, mirroring the very heart of God for the poor, the widowed, the orphaned, and the marginalized in our contemporary society.
Questions for Reflection
FAQ
What is the difference between the tithe in Deuteronomy 14:28 and other tithing commands in the Old Testament?
Deuteronomy 14:28 describes the "third-year tithe," which is distinct from the annual tithes prescribed elsewhere. The first annual tithe (e.g., Leviticus 27:30-33) was primarily for the support of the Levites, who had no tribal land inheritance, thus enabling them to dedicate themselves to priestly service. The second annual tithe (e.g., Deuteronomy 14:22-27) 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 and localized welfare provision for the vulnerable in their immediate community.
Was the third-year tithe mandatory, and how was its fulfillment ensured?
Yes, the third-year tithe was unequivocally mandatory, as indicated by the imperative "thou shalt bring forth" and "shalt lay it up." Its fulfillment was not merely an option but a solemn covenant obligation. Deuteronomy 26:12-15 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 a powerful accountability mechanism, reinforcing the seriousness of the command and the community's collective commitment to God's justice and compassion.
Christ-Centered Fulfillment
While the specific practice of the third-year tithe is rooted in 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 perfectly fulfilled its deepest intentions and demands, as He Himself declared in Matthew 5:17. He perfectly exemplified God's boundless compassion for the poor, the marginalized, and the outcast, identifying with them completely, as vividly portrayed in His teachings on the final judgment in Matthew 25:31-46. His entire ministry was characterized by radical generosity, culminating in His sacrificial act of giving His very life as a ransom for many, thereby providing the ultimate "increase" for humanity's spiritual sustenance and eternal well-being, as recorded in Mark 10:45. The Church, as the living body of Christ, is called to embody and live out the spirit of this tithe, not under legalistic obligation but out of overflowing gratitude for the immeasurable grace received through Christ. Early Christian communities, empowered by the Holy Spirit, voluntarily shared their possessions so that "there was not a needy person among them," echoing the local, communal care envisioned by Deuteronomy 14:28, as described in Acts 4:34. Paul's exhortations for generous giving in the New Testament, particularly in 2 Corinthians 8-9, are profoundly 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 tangible acts of justice, mercy, and sacrificial giving to those "within our gates" and beyond, demonstrating the boundless generosity of God in Christ.