Matthew Henry on Deuteronomy 14:22–end
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…
Read the whole note in the consoleJamieson-Fausset-Brown on Deuteronomy 14:22
Thou shalt truly tithe all the increase of thy seed--The dedication of a tenth part of the year's produce in everything was then a religious duty. It was to be brought as an offering to the sanctuary; and, where distance prevented its being taken in kind, it was by this statute convertible into money.
John Gill on Deuteronomy 14:23
And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there,.... See Deuteronomy 12:5 there the tithe of all the fruits of the earth was to be eaten; this is the second tithe, as the Targum of Jonathan, and so Jarchi, and which is more particularly described as follows:
the tithe of thy corn, of thy wine, and of thine oil: see Deuteronomy 12:7,
and the firstlings of thine herds, and of thy flocks; of which see the note on the above place:
that thou mayest learn to fear the Lord thy God always; which such a constant practice would inure unto; see Deuteronomy 10:12.
John Calvin on Deuteronomy 14:23–end
Deuteronomy 14:23-26
23. And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.
23. Et comedes coram Jehova Deo tuo in loco quem elegerit ut habitare faciat nomen suum ibi, decimam frumenti tui, vini tui, et olei tui, et primogenita boum tuorum, et pecudum tuarum: ut discas timere Jehovam Deum tuum omnibus diebus.
24. And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name…