Deuteronomy 14:23

23 Eat the tenth part of your grain, wine, oil, oldest offspring of your herds and flocks in the presence of the LORD your God in the location he selects for his name to reside so that you learn to fear the LORD your God at all times.

Deuteronomy 14:23 Meaning and Commentary

Deuteronomy 14:23

And thou shalt eat before the Lord thy God, in the place which
he shall choose to place his name there
See ( Deuteronomy 12:5 ) there the tithe of all the fruits of the earth was to be eaten; this is the second tithe, as the Targum of Jonathan, and so Jarchi, and which is more particularly described as follows:

the tithe of thy corn, of thy wine, and of thine oil:
see ( Deuteronomy 12:7 ) (See Gill on Deuteronomy 12:7):

and the firstlings of thine herds, and of thy flocks;
of which see the note on the above place:

that thou mayest learn to fear the Lord thy God always;
which such a constant practice would inure unto; see ( Deuteronomy 10:12 ) .

Deuteronomy 14:23 In-Context

21 You must not eat any decayed animal flesh because you are a people holy to the LORD your God. You can give decayed animal flesh to the immigrants who live in your cities, and they can eat it; or you can sell it to foreigners. Don't cook a lamb in its own mother's milk.

22 You must reserve a tenth part of whatever your fields produce each year.

23 Eat the tenth part of your grain, wine, oil, oldest offspring of your herds and flocks in the presence of the LORD your God in the location he selects for his name to reside so that you learn to fear the LORD your God at all times.

24 But if the trip is too long, because the location the LORD your God has selected to put his name is far away from where you live so that you can't transport the tenth part—because the LORD your God will certainly bless you—

25 then you can convert it to money. Take the money with you and go to the location the LORD your God selects.