22 Make an offering of ten percent, a tithe, of all the produce which grows in your fields year after year. 23 Bring this into the Presence of God, your God, at the place he designates for worship and there eat the tithe from your grain, wine, and oil and the firstborn from your herds and flocks. In this way you will learn to live in deep reverence before God, your God, as long as you live. 24 But if the place God, your God, designates for worship is too far away and you can't carry your tithe that far, God, your God, will still bless you: 25 exchange your tithe for money and take the money to the place God, your God, has chosen to be worshiped. 26 Use the money to buy anything you want: cattle, sheep, wine, or beer - anything that looks good to you. You and your family can then feast in the Presence of God, your God, and have a good time. 27 Meanwhile, don't forget to take good care of the Levites who live in your towns; they won't get any property or inheritance of their own as you will. 28 At the end of every third year, gather the tithe from all your produce of that year and put it aside in storage. 29 Keep it in reserve for the Levite who won't get any property or inheritance as you will, and for the foreigner, the orphan, and the widow who live in your neighborhood. That way they'll have plenty to eat and God, your God, will bless you in all your work.
Matthew Henry's Commentary on Deuteronomy 14:22-29
Commentary on Deuteronomy 14:22-29
(Read Deuteronomy 14:22-29)
A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.