Deuteronomy 14:23

23 Here are the things you should eat in the sight of the LORD your God. You should eat a tenth part of your grain, olive oil and fresh wine. You should also eat the male animals among your livestock that were born first to their mothers. Eat all of those things at the special place the LORD your God will choose. He will put his Name there. You will learn to have respect for him 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 If you find something that's already dead, don't eat it. You can give it to an outsider who is living in any of your towns. He can eat it. Or you can sell it to someone who is from another country. But you are a holy nation. The LORD your God has set you apart for himself. Don't cook a young goat in its mother's milk.

22 Be sure to set apart a tenth of everything your fields produce each year.

23 Here are the things you should eat in the sight of the LORD your God. You should eat a tenth part of your grain, olive oil and fresh wine. You should also eat the male animals among your livestock that were born first to their mothers. Eat all of those things at the special place the LORD your God will choose. He will put his Name there. You will learn to have respect for him always.

24 But suppose the place the LORD will choose for his Name is too far away from you. And suppose your God has blessed you. And your tenth part is too heavy for you to carry.

25 Then sell it for silver. Take the silver with you. Go to the place the LORD your God will choose.