Deuteronomy 14

21 In this verse, Moses repeats some earlier laws, but with one alteration: aliens or foreigners were now allowed to eat the meat of animals already dead. This change must have occurred because of Israel’s impending entry into the land, where aliens would be less integrated into Israelite society and thus not expected to adhere so closely to its laws (see Exodus 23:18–19; Leviticus 11:39–40; 17:15–16 and comments).

Tithes (14:22–29)

22–27 In these verses, the laws on tithing are adapted to Israel’s new situation in Canaan (see Leviticus 27:30–34; Numbers 18:21–24 and comments). Only Israelites living near the tabernacle were required to bring a tithe (tenth) of their produce before the Lord; the others could bring the equivalent value in silver instead. Though most of the tithe of produce was to be given to the Levites, there would still be enough left over for the Israelites to eat as part of a joyful communal meal.

28–29 Every three years the tithes, instead of being brought to the tabernacle, were to be stored up in the towns for use by the Levites and also by the aliens, the fatherless and the widows (verse 29). If the Israelites desired the blessing of God upon their land, they needed to take care of the needs of those without land.

It should be remembered that in addition to their tithes, the Israelites were expected to present other offerings that were voluntary. God is not pleased when we give Him only the minimum required amount.