Deuteronomy 26:12

KJV

¶ 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;

KJV (with Strong's)

When thou hast made an end {H3615} of tithing {H6237} all the tithes {H4643} of thine increase {H8393} the third {H7992} year {H8141}, which is the year {H8141} of tithing {H4643}, and hast given {H5414} it unto the Levite {H3881}, the stranger {H1616}, the fatherless {H3490}, and the widow {H490}, that they may eat {H398} within thy gates {H8179}, and be filled {H7646};

Complete Jewish Bible

"After you have separated a tenth of the crops yielded in the third year, the year of separating a tenth, and have given it to the Levi, the foreigner, the orphan and the widow, so that they can have enough food to satisfy them while staying with you;

Berean Standard Bible

When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates.

American Standard Version

When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, then thou shalt give it unto the Levite, to the sojourner, to the fatherless, and to the widow, that they may eat within thy gates, and be filled.

Commentary

### SUMMARY
Deuteronomy 26:12 details a crucial aspect of Israelite covenant fidelity: the distribution of the "third-year tithe," often referred to as the poor tithe. This specific instruction mandated that every third year, after all agricultural produce had been tithed, a portion was to be locally allocated to the Levites, resident aliens (strangers), orphans (fatherless), and widows. This provision ensured that the most vulnerable members of the community were not merely sustained but generously provided for, reflecting God's compassionate character and His expectation that His people would embody justice and mercy within their society.

### CONTEXT
* **Literary Context:** Deuteronomy 26:12 is situated within Moses' final discourse to the Israelites on the plains of Moab, just before their entry into the Promised Land. Chapters 26-30 form a significant section focusing on covenant renewal and the blessings and curses associated with obedience and disobedience. Specifically, chapter 26 serves as a concluding summary to the detailed legal sections (chapters 12-25), emphasizing the proper worship and social responsibilities of the covenant community. It immediately follows instructions regarding the offering of firstfruits, creating a thematic link between acknowledging God's provision and sharing that provision with others. This verse, along with [Deuteronomy 14:28-29](/deuteronomy/14-28 "Deuteronomy 14:28-29 - The Triennial Tithe"), reiterates the specific regulations for the triennial tithe, underscoring its importance as a recurring act of communal worship and social justice.
* **Historical & Cultural Context:** Ancient Israel was primarily an agrarian society, and land ownership was the primary source of economic stability and inheritance. In this context, the "Levite" (who received no tribal land inheritance, as seen in [Numbers 18:21](/numbers/18-21 "Numbers 18:21 - The Levites' Portion")), the "stranger" (ger, a resident alien without land or tribal affiliation), the "fatherless" (orphan), and the "widow" were the most vulnerable segments of society. They lacked the traditional means of support—land, family patriarchy, or a stable kin network. There was no formal "social safety net" as understood today; therefore, God instituted specific laws to ensure their provision through the community. The phrase "within thy gates" signifies local distribution, contrasting with other tithes brought to the central sanctuary, highlighting the immediate and localized responsibility of each town or community.
* **Key Themes:** This verse profoundly contributes to several overarching themes in Deuteronomy and the broader Pentateuch. It powerfully illustrates God's **compassion and justice** for the marginalized, reflecting His own character as one who "executes justice for the fatherless and widow, and loves the stranger, giving him food and clothing" ([Deuteronomy 10:18](/deuteronomy/10-18 "Deuteronomy 10:18 - God's Justice and Love")). It underscores the principle of **social responsibility**, where the entire community, not just individuals, was mandated to care for its most vulnerable members. The act of tithing and giving was an expression of **covenant faithfulness**, a tangible demonstration of Israel's obedience to God's laws, which would, in turn, lead to divine blessings upon their land and labor, as promised throughout [Deuteronomy 28](/deuteronomy/28 "Deuteronomy 28 - Blessings and Curses"). Furthermore, it emphasizes **stewardship**, reminding the Israelites that their "increase" was a gift from God, to be shared generously.

### EXPOSITION AND ANALYSIS
#### Key Word Analysis
* **Tithing (עָשַׂר, _'asar'_):** This verb, meaning "to take a tenth" or "to tithe," emphasizes the act of setting aside a specific proportion of one's produce. The repetition in "tithing all the tithes" (a cognate accusative construction) highlights the completeness and thoroughness required in fulfilling this obligation. It was not a partial or optional contribution but a full and systematic dedication of a tenth of their agricultural increase.
* **Increase (תְּבוּאָה, _t'vu'ah'_):** This noun refers specifically to the agricultural produce, the yield of the land. It encompasses grains, fruits, and other crops that formed the basis of the Israelite economy. The tithe was not from accumulated wealth or money, but directly from the blessing of the land, reinforcing the direct connection between God's provision and the people's responsibility.
* **Filled (שָׂבֵעַ, _sabea'_):** This verb means "to be satisfied," "to be full," or "to have enough." It implies more than mere subsistence; it suggests a generous provision that leads to contentment and well-being. The divine intention was not just to prevent starvation but to ensure that the Levite, stranger, fatherless, and widow could eat to their satisfaction, experiencing the abundance of God's blessing through the community.

#### Verse Breakdown
* **"When thou hast made an end of tithing all the tithes of thine increase the third year, [which is] the year of tithing":** This clause specifies the precise timing and nature of the obligation. It refers to the "third year" of a seven-year cycle (likely from the entry into the land or the sabbatical cycle), which was designated as "the year of tithing" for this particular purpose. The phrase "made an end of tithing all the tithes" underscores the meticulous and complete fulfillment required, ensuring that no portion was withheld. This was a distinct tithe from the annual tithe for the Levites and the second tithe for festival observance.
* **"and hast given [it] unto the Levite, the stranger, the fatherless, and the widow":** This identifies the four specific categories of recipients. The **Levite** was landless and dependent on the tithes for livelihood. The **stranger** (ger) was a resident alien, often without family support or land rights. The **fatherless** (orphan) and **widow** were vulnerable due to the loss of the primary male provider in a patriarchal society. These four groups collectively represent the most marginalized and economically dependent members of Israelite society, highlighting God's particular concern for those without traditional means of support.
* **"that they may eat within thy gates, and be filled":** This final clause articulates the purpose and desired outcome of the tithe's distribution. "Within thy gates" signifies local distribution, meaning the tithe was stored and shared in the towns and villages where these vulnerable individuals resided, rather than being brought to a central sanctuary. The goal was not just survival but for them to "eat... and be filled," indicating a generous provision that would lead to genuine satisfaction and contentment, reflecting the abundance of God's blessing shared within the community.

#### Literary Devices
Deuteronomy 26:12 employs several literary devices to convey its significant message. The use of **Repetition** in "tithing all the tithes" (a cognate accusative) serves to emphasize the thoroughness and completeness of the act required, leaving no room for partial obedience. The list of recipients—"the Levite, the stranger, the fatherless, and the widow"—functions as a **Merism**, representing all vulnerable and dependent groups within Israelite society. By naming these specific categories, the text creates a comprehensive picture of those who lacked traditional means of support, thereby highlighting God's inclusive concern for the marginalized. Furthermore, the final phrase, "that they may eat within thy gates, and be filled," acts as a **Purpose Clause**, clearly stating the divine intention behind the command: not merely to provide sustenance, but to ensure abundant provision and satisfaction for the needy, reflecting God's generous character and His desire for the well-being of all within the covenant community.

### THEOLOGICAL AND THEMATIC CONNECTIONS
Deuteronomy 26:12 powerfully articulates God's heart for justice and compassion, demonstrating that true worship extends beyond ritual to practical care for the vulnerable. This command reveals a foundational theological principle: God, as the ultimate provider and owner of all "increase," expects His people to reflect His character by sharing their abundance, especially with those who lack. The triennial tithe was not merely an act of charity but a mandated expression of covenant faithfulness, ensuring that the blessings of the land were distributed equitably. It underscores the concept of communal responsibility, where the well-being of the individual is inextricably linked to the health of the entire society, and where God's people are called to create a just and merciful order that mirrors His divine attributes. This principle resonates throughout Scripture, emphasizing that true piety is demonstrated through tangible acts of love and provision for the needy.

* [Proverbs 19:17](/proverbs/19-17 "Proverbs 19:17 - Lending to the Lord")
* [Isaiah 58:6-7](/isaiah/58-6 "Isaiah 58:6-7 - True Fasting")
* [James 1:27](/james/1-27 "James 1:27 - Pure and Undefiled Religion")

### REFLECTION AND APPLICATION
Deuteronomy 26:12, while rooted in the specific legal framework of ancient Israel, offers timeless principles for believers today. The underlying spirit of this command calls us to cultivate a profound awareness of God's ownership over all our resources and to respond with radical generosity and compassion. It challenges us to move beyond mere individual charity to embrace a communal responsibility for the marginalized within our spheres of influence. In a world marked by significant disparities, this verse compels us to consider how our "increase"—whether financial, material, or in terms of time and talent—can be intentionally directed to ensure that the "Levite, stranger, fatherless, and widow" of our contemporary society are not just surviving, but "filled." It invites us to embody God's justice and mercy, making visible His kingdom values through tangible acts of provision and solidarity, recognizing that our worship is incomplete without active love for our neighbor.

#### Questions for Reflection
* **How does the principle of communal responsibility for the vulnerable, as seen in Deuteronomy 26:12, challenge modern individualistic approaches to charity?**
* **Who are the "Levite, stranger, fatherless, and widow" in your community today, and how can you or your faith community intentionally ensure they are "filled" rather than just sustained?**
* **In what ways does acknowledging God as the source of all your "increase" influence your approach to generosity and stewardship?**

### FAQ
**What was the purpose of the "third year" tithe, and how did it differ from other tithes?**

Answer: The "third year" tithe, as described in [Deuteronomy 26:12](/deuteronomy/26-12 "Deuteronomy 26:12 - The Third-Year Tithe") and [Deuteronomy 14:28-29](/deuteronomy/14-28 "Deuteronomy 14:28-29 - The Triennial Tithe"), was a specific triennial obligation distinct from the annual tithes. The first annual tithe was given to the Levites for their support as they served the Lord ([Numbers 18:21](/numbers/18-21 "Numbers 18:21 - The Levites' Portion")). A second tithe was typically consumed by the worshiper and their family in Jerusalem during festivals, or converted to money if the journey was too far ([Deuteronomy 14:22-27](/deuteronomy/14-22 "Deuteronomy 14:22-27 - The Second Tithe")). However, every third and sixth year of the seven-year sabbatical cycle, this second tithe was instead designated as the "poor tithe" or "third year tithe." Its unique purpose was to be stored locally "within thy gates" (in the towns and villages) and distributed directly to the Levite, the stranger, the fatherless, and the widow, ensuring that these vulnerable groups were generously provided for and "filled" within their own communities.

**Why did God specifically command provision for the Levite, stranger, fatherless, and widow?**

Answer: God's specific command to provide for these four groups highlights His profound concern for the most vulnerable in society. The **Levites** had no tribal land inheritance, making them dependent on the tithes for their livelihood and ability to serve. The **stranger** (ger) was a resident alien, often without land, family, or legal protections, making them economically precarious. The **fatherless** (orphans) and **widows** were particularly susceptible to poverty and exploitation in a patriarchal society that relied heavily on male providers and family structures for support. By explicitly naming these groups, God underscored their unique vulnerability and mandated a systemic, communal safety net, reflecting His own character as a defender of the defenseless, as seen in [Psalm 68:5](/psalm/68-5 "Psalm 68:5 - Father of the Fatherless"). This demonstrates that true worship and covenant faithfulness involve practical care for those who cannot care for themselves.

### CHRIST-CENTERED FULFILLMENT
Deuteronomy 26:12, with its emphasis on communal provision for the vulnerable, finds its ultimate and most profound fulfillment in Jesus Christ. While the specific Old Testament tithing laws are not strictly replicated in the New Covenant, the underlying heart of God's compassion and justice is perfectly embodied and expanded by Christ. Jesus consistently identified with the poor and marginalized, declaring that what is done for "one of the least of these my brethren" is done for Him ([Matthew 25:40](/matthew/25-40 "Matthew 25:40 - Serving the Least of These")). He is the ultimate "increase" given by God, the Lamb of God who takes away the sin of the world ([John 1:29](/john/1-29 "John 1:29 - Jesus, the Lamb of God")), whose sacrifice provides not just sustenance but eternal life and spiritual "filling" for all who believe ([John 6:35](/john/6-35 "John 6:35 - Jesus, the Bread of Life")). Through His life, teachings, and atoning work, Christ established a new community, the Church, called to continue His mission of holistic care. The early Church, empowered by the Spirit, spontaneously practiced radical generosity, ensuring that "there was not a needy person among them" ([Acts 4:34](/acts/4-34 "Acts 4:34 - No Needy Among Them")), thus fulfilling the spirit of Deuteronomy 26:12 by demonstrating God's abundant provision and compassionate justice through the body of 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

Leviticus 27:30

And all the tithe of the land, [whether] of the seed of the land, [or] of the fruit of the tree, [is] the LORD'S: [it is] holy unto the LORD.

Numbers 18:24

But the tithes of the children of Israel, which they offer [as] an heave offering unto the LORD, I have given to the Levites to inherit: therefore I have said unto them, Among the children of Israel they shall have no inheritance.

Philippians 4:18

But I have all, and abound: I am full, having received of Epaphroditus the things [which were sent] from you, an odour of a sweet smell, a sacrifice acceptable, wellpleasing to God.

Philippians 4:19

But my God shall supply all your need according to his riches in glory by Christ Jesus.

Proverbs 14:21

¶ He that despiseth his neighbour sinneth: but he that hath mercy on the poor, happy [is] he.

Deuteronomy 12:17

Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil, or the firstlings of thy herds or of thy flock, nor any of thy vows which thou vowest, nor thy freewill offerings, or heave offering of thine hand:

Deuteronomy 12:19

Take heed to thyself that thou forsake not the Levite as long as thou livest upon the earth.