12 When you have made an end of tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled.
*Minor differences ignored. Grouped by changes, with first version listed as example.
When thou hast made an end of tithing. In this passage Moses urgently stimulates them to offer the tithes willingly and abundantly, by placing God, as it were, before their eyes, as if they paid them into his hand: for a solemn protestation is enjoined, in which they condemn themselves as guilty before God, if they have not faithfully paid the tax imposed upon them; but they pray for grace and peace if they have honestly discharged their duty. For nothing can be more awakening to men, than when [1] God is introduced as the judge of any particular matter. This is the reason why he commands them to protest in God's sight that they have obeyed His ordinance in the payment of their tithes. To separate, or "bring away out of the house," is equivalent to their being conscious of no fraud in withholding from God what was His; and thus that they were guiltless of sacrilege, since they had not diverted anything holy to their private use. What follows, "I have not transgressed thy commandments, neither have I forgotten them," must only be referred to the matter in hand; for it would have been too great an act of temerity and arrogance in them, to have boasted that they had kept and fulfilled the Law in every part and parcel. Still this manner of speaking signifies desire rather than perfection; as if they had said, that it was the full purpose of their minds to obey God's precepts. We must remember, however, what I have said, that this properly refers to the legal ceremonies. With the same meaning it is soon after said, "I have done according to all that thou hast commanded me:" for if they had gloried in their perfection, they had no need of sacrifices, or other means of purification. But as I have just said, God only invites them to examine themselves, [2] so that they may in sincerity of heart call upon Him as the witness of their piety.
1 - "Il n'y a rien qui esveille mieux les hommes, et les touche plus au vif, que quand Dieu leur est amend et produit pour juge, et qu'ilsont adjournez comme en sa presence:" there is nothing which awakens men more, or touches them more on the quick, than when God is brought forward and produced as their Judge, and when they are summoned as it were into His presence. -- Fr.
2 - The Fr. gives a different turn to this, "seulement Dieu les a voulu aussi examiner, en les faisant tesmoins et juges de leur syncerite et rondeur:" God only wished them also to make an examination, calling themselves as witnesses of their own sincerity and integrity.
See the marginal reference to Numbers and note. A strict fulfillment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees: compare Matthew 23:23.
The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deuteronomy 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.
When thou hast made an end of tithing all the tithes of thine increase,.... Which, according to Maimonides (k), is to be understood of the feast, in which all tithes are finished, which is the feast of the passover:
the third year, which is the year of tithing; that is, the third from every seventh, when the land lay fallow. Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor's tithe; and hence the Targum of Jonathan here calls this year the year of the poor's tithe, as was also the sixth year, and was reckoned not complete till the passover in the following year, as the Jewish writers (l) say:
and hath given it unto the Levite, the stranger, the fatherless, and the widow; that is, the poor's tithe of the third year, which these were to eat of with the owner, Deuteronomy 14:28; though the Jews commonly distinguish the Levite from the rest, and suppose that both first and second tithes are meant, the one to be given to the former, and the other to the latter; so the Targum of Jonathan and Jarchi:
that they may eat within thy gates, and be filled: for this was a considerable entertainment, a sort of a feast, a full meal, however; hence it is concluded, as Jarchi says, that they did not give less of corn to a poor man than half a kab of wheat, which was above three pints.
(k) In Misn. Maaser Sheni, c. 5. sect. 6. (l) Misn. ib. & Maimon. & Bartenora in ib.
How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.
When thou hast made an end of tithing all the tithes of thine increase the third year--Among the Hebrews there were two tithings. The first was appropriated to the Levites (Numbers 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (Deuteronomy 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deuteronomy 14:28-29).
The delivery of the tithes, like the presentation of the first-fruits, was also to be sanctified by prayer before the Lord. It is true that only a prayer after taking the second tithe in the third year is commanded here; but that is simply because this tithe was appropriated everywhere throughout the land to festal meals for the poor and destitute (Deuteronomy 14:28), when prayer before the Lord would not follow per analogiam from the previous injunction concerning the presentation of first-fruits, as it would in the case of the tithes with which sacrificial meals were prepared at the sanctuary (Deuteronomy 14:22.). לעשׂר is the infinitive Hiphil for להעשׂר, as in Nehemiah 10:39 (on this form, vid., Ges. 53, 3 Anm. 2 and 7, and Ew. 131, b. and 244, b.). "Saying before the Lord" does not denote prayer in the sanctuary (at the tabernacle), but, as in Genesis 27:7, simply prayer before God the omnipresent One, who is enthroned in heaven (Deuteronomy 26:15), and blesses His people from above from His holy habitation. The declaration of having fulfilled the commandments of God refers primarily to the directions concerning the tithes, and was such a rendering of an account as springs from the consciousness that a man very easily transgresses the commandments of God, and has nothing in common with the blindness of pharisaic self-righteousness "I have cleaned out the holy out of my house:" the holy is that which is sanctified to God, that which belongs to the Lord and His servants, as in Leviticus 21:22. בּער signifies not only to remove, but to clean out, wipe out. That which was sanctified to God appeared as a debt, which was to be wiped out of a man's house (Schultz).
The year of tithing - Hebrews. the year of that tithe, so called, either because these tithes were gathered only in that year. Or rather, because then only they were so bestowed; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings.
*More commentary available at chapter level.