22 'Thou dost certainly tithe all the increase of thy seed which the field is bringing forth year by year; 23 and thou hast eaten before Jehovah thy God, in the place where He doth choose to cause His name to tabernacle, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herd, and of thy flock, so that thou dost learn to fear Jehovah thy God all the days. 24 'And when the way is too much for thee, that thou art not able to carry it—when the place is too far off from thee which Jehovah thy God doth choose to put His name there, when Jehovah thy God doth bless thee;— 25 then thou hast given 'it' in money, and hast bound up the money in thy hand, and gone unto the place on which Jehovah thy God doth fix; 26 and thou hast given the money for any thing which thy soul desireth, for oxen, and for sheep, and for wine, and for strong drink, and for any thing which thy soul asketh, and thou hast eaten there before Jehovah thy God, and thou hast rejoiced, thou and thy house. 27 As to the Levite who 'is' within thy gates, thou dost not forsake him, for he hath no portion and 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.