Deuteronomy 14:23

23 And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.

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 are not to eat any carcass; you may give it to the foreigner residing within your gates, and he may eat it, or you may sell it to a foreigner. For you are a holy people belonging to the LORD your God. You must not cook a young goat in its mother’s milk.

22 You must be sure to set aside a tenth of all the produce brought forth each year from your fields.

23 And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.

24 But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,

25 then exchange it for money, take the money in your hand, and go to the place the LORD your God will choose.