Deuteronomy 14 Study Notes
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14:22 Paying the tenth is not a practice first instituted in the Mosaic law, but one adopted by that law and mandated as part of the regular worship of the Lord. When Abraham returned from his battle with the kings of the east, he paid Melchizedek a tenth of all he had (Gn 14:20). Likewise, Jacob, having encountered God at Bethel, promised him that if he returned safely from his journey to Haran, he would render to the Lord a tenth of his possessions (Gn 28:18-22). In the context of the Mosaic covenant, the Lord is viewed as the great King to whom tribute is due (Nm 23:21; 31:28).
14:23 Eating the tithe in the presence of the Lord your God would serve to remind Israel of the source of all their provisions.
14:24-25 Grace even in the midst of apparent legalism in the OT is clearly displayed in this concession to allow certain worshipers to offer money instead of animals or produce.
14:26 The practice of buying offerings continued into NT times but came to be abused by money changers who bought low and sold high, turning the sacred precincts of the temple into what Jesus called a “marketplace” (Jn 2:16).
14:27 This verse echoes 12:12,19.
14:28-29 In the absence of a “paid clergy” in ancient Israel, priests and Levites depended on the offerings of the people for their livelihood. Thus, every third year a tenth of all the produce must be stored up for distribution not only to the Levite, but to the resident alien, the fatherless, and the widow. The more the people cared for the less fortunate, the more they could expect the blessing of the Lord.