Deuteronomy 26

12-15. 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 Deuteronomy 14:23 ). 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 Deuteronomy 14:29 ).

13. thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house--This was a solemn declaration that nothing which should be devoted to the divine service had been secretly reserved for personal use.

14. I have not eaten thereof in my mourning--in a season of sorrow, which brought defilement on sacred things; under a pretense of poverty, and grudging to give any away to the poor.
neither . . . for any unclean use--that is, any common purpose, different from what God had appointed and which would have been a desecration of it.
nor given ought thereof for the dead--on any funeral service, or, to an idol, which is a dead thing.