22 You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. 23 You shall eat before Yahweh your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. 24 If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which Yahweh your God shall choose, to set his name there, when Yahweh your God shall bless you; 25 then you shall turn it into money, and bind up the money in your hand, and shall go to the place which Yahweh your God shall choose: 26 and you shall bestow the money for whatever your soul desires, for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before Yahweh your God, and you shall rejoice, you and your household. 27 The Levite who is within your gates, you shall not forsake him; for he has no portion nor inheritance with 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.