Deuteronomy 14:28 - Ellicott's Commentary On The Whole Bible

Bible Comments

At the end of three years thou shalt bring forth ail the tithe. — This is called by the Jews Ma’aser ‘Âni, “the poor’s tithe.” They regard it as identical with the second tithe, which was ordinarily eaten by the owners at Jerusalem; but in every third and sixth year was bestowed upon the poor.

Deuteronomy 14:28

28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: