22 "You shall surely tithe all the produce from what you sow , which comes out of the field every year . 23 "You shall eat in the presence of the Lord your God , at the place where e He chooses to establish His name , the tithe of your grain , your new wine , your oil , and the firstborn of your herd and your flock , so that you may learn to fear the Lord your God always e . 24 "If the distance is so great for you that you are not able to bring the tithe, since the place where e the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, 25 then you shall exchange it for money , and bind the money in your hand and go to the place which the Lord your God chooses . 26 "You may spend the money for whatever e your heart desires : for oxen , or sheep , or wine , or strong drink , or whatever e your heart desires ; and there you shall eat in the presence of the Lord your God and rejoice , you and your household . 27 "Also you shall not neglect the Levite who is in your town , for he has no portion or inheritance among you.
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.