22 Set apart a tithe of all the yield of your seed that is brought in yearly from the field. 23 In the presence of the Lord your God, in the place that he will choose as a dwelling for his name, you shall eat the tithe of your grain, your wine, and your oil, as well as the firstlings of your herd and flock, so that you may learn to fear the Lord your God always. 24 But if, when the Lord your God has blessed you, the distance is so great that you are unable to transport it, because the place where the Lord your God will choose to set his name is too far away from you, 25 then you may turn it into money. With the money secure in hand, go to the place that the Lord your God will choose; 26 spend the money for whatever you wish-oxen, sheep, wine, strong drink, or whatever you desire. And you shall eat there in the presence of the Lord your God, you and your household rejoicing together. 27 As for the Levites resident in your towns, do not neglect them, because they have no allotment or inheritance with you. 28 Every third year you shall bring out the full tithe of your produce for that year, and store it within your towns; 29 the Levites, because they have no allotment or inheritance with you, as well as the resident aliens, the orphans, and the widows in your towns, may come and eat their fill so that the Lord your God may bless you in all the work that you undertake.
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.