12 When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled. 13 You shall say before Yahweh your God, “I have put away the holy things out of my house, and also have given them to the Levite, and to the foreigner, to the fatherless, and to the widow, according to all your commandment which you have commanded me: I have not transgressed any of your commandments, neither have I forgotten them: 14 I have not eaten of it in my mourning, neither have I put away of it, being unclean, nor given of it for the dead: I have listened to the voice of Yahweh my God; I have done according to all that you have commanded me.
Matthew Henry's Commentary on Deuteronomy 26:12-14
Commentary on Deuteronomy 26:12-15
(Read Deuteronomy 26:12-15)
How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.