Commentaries and Other Bible Study Helps - Prayer Tents - Prayer Tents

14:23 in the place that he will choose. See 12:5-6 and note. you shall eat. Deuteronomy's emphasis on festive celebration of the land's blessing is seen here with an annual tithe party. The whole household (14:26) plus the Levites (v. 27) are to be included. The dedication of the firstborn child or animal is a common OT principle (see Ex. 13:1-2; 1 Sam. 1:11). learn to fear. Tithing does not mean the giving of the surplus. Tithing would teach Israel to fear or trust God that the remaining 90 percent was sufficient and that God would provide each year. Israel should have learned this fear through the provision of manna in the wilderness (Deut. 8:3).

14:24-26 if the way is too long for you. Distance from the central sanctuary is no excuse for not tithing, but to make the travel easier, converting the tithe into money is allowed. when the Lord your God blesses you. Underlining this whole legislation is a clear expectation of blessing. wine or strong drink. While condemning drunkenness, and forbidding priests to drink while in the sanctuary (Lev. 10:9), the Bible expects drinking at celebratory occasions such as weddings and worship (Gen. 9:21; Luke 22:17-18; John 2:1-10). rejoice. See Deut. 12:7 and note.

14:27 you shall not neglect the Levite. See notes on 10:6-9 and 12:12.

14:28-29 An additional tithe every third year is for the benefit of the landless, who are (potentially) poor. It is to be given to them within your towns and not at the central sanctuary (cf. v. 23). In a chapter emphasizing the holiness of Israel apart from other nations, the inclusion of the sojourner (cf. v. 21) shows the inclusiveness of Deuteronomy.