22 Thou shalt truly tithe all the increase of thy seed, the produce of the field, year by year. 23 And thou shalt eat before Jehovah thy God, in the place which he will choose to cause his name to dwell there, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear Jehovah thy God continually. 24 And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God will choose to set his name there, when Jehovah thy God blesseth thee; 25 then shalt thou give it for money, and bind the money together in thy hand, and go to the place which Jehovah thy God will choose, 26 and thou shalt give the money for whatever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou, and thy house. 27 And thou shalt not forsake the Levite that is within thy gates; for he hath no portion nor inheritance with thee.
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.