22 Put on one side a tenth of all the increase of your seed, produced year by year. 23 And make a feast before the Lord your God, in the place which is to be marked out, where his name will be for ever, of the tenth part of your grain and your wine and your oil, and the first births of your herds and your flocks; so that you may have the fear of the Lord your God in your hearts at all times. 24 And if the way is so long that you are not able to take these things to the place marked out by the Lord your God for his name, when he has given you his blessing, because it is far away from you; 25 Then let these things be exchanged for money, and, taking the money in your hand, go to the place marked out by the Lord your God for himself; 26 And with the money get whatever you have a desire for, oxen or sheep or wine or strong drink, whatever your soul's desire may be: and make a feast there before the Lord your God, and be glad, you and all your house; 27 And give a thought to the Levite who is living among you, for he has no part or heritage in the land.
Matthew Henry's Commentary on Deuteronomy 14:22-27
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.