At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:
28. At the end of three years. Those are mistaken, in my opinion, who think that another kind of tithe is here referred to. It is rather a correction or interpretation of the Law, lest the priests and Levites alone should consume all the tithes, without applying a part to the relief of the poor, of strangers, and widows.
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.
Commenting on Deuteronomy 14:22-29
At the end of three years . . . the Levite . . . shall come, &c.--The Levites having no inheritance like the other tribes, the Israelites were not to forget them, but honestly to tithe their increase [Num 18:24].