Deuteronomy 26:12-15. DECLARATION OF THE TITHE.
(12) When thou hast made an end. — The time fixed for making the confession prescribed in Deuteronomy 26:13-15, according to Jewish usage, was the Passover-eve of the fourth year, i.e., the first feast after the completion of the year of tithing. It would seem that something was still to be gathered from the trees after the Feast of Tabernacles, and thus there would still be some produce untithed at that feast in any given year. But the tithe of the third year must be separated to the very last item before the Passover of the fourth.
The third year, which is the year of tithing. — See Deuteronomy 14:28-29. In the third and sixth years, the second tithe, which in other years was eaten by the owners (in kind or value) at Jerusalem, was given to the poor, and was called the poor’s tithe. In Talmudical language, the Ma’aser ani took the place of Ma’aser shêni in these years.
Thus the words “and hast given it unto the Levite,” are applied to the first tithe, which was never omitted, and which is prescribed by Numbers 18. The words that follow, “the stranger, the fatherless, and the widow,” are interpreted of the poor’s tithe. The prescribed confession is not to be made until all the tithe has been given, both first and second, i.e., the annual tithe to the Levites, and the second, which was in these years devoted to the poor.
That they may eat within thy gates, and be filled. — The quantity with which they were to be satisfied was duly prescribed by the Jewish scribes!
(13) Thou shalt say before the Lord thy God, I have brought away. — Literally, I have consumed, or burned out. It is the same strong word used so frequently in this book for “putting away” evil, and from which the name Taberah, “burning,” is derived. It is taken by Jewish commentators to include everything that could possibly be required as holy under any law, whether tithe, or firstfruit of trees not yet made common, or anything that from any cause had not been brought to Jerusalem during the three previous years.
I... have given... unto the Levite (the first tithe), and unto the stranger.... (the poor’s tithe). — Rashi.
According to all thy commandments — i.e., “giving everything in its due order” (Rashi). The following words are also taken to refer to the details of the law respecting these matters.
(14) I have not eaten thereof in my mourning. — “When I was clean and they were unclean, or when they were clean and I was unclean” (Rashi). The tomb or presence of a dead body made both persons and things unclean (Numbers 19).
Neither have I taken away. — Literally, consumed any of them in uncleanness.
Nor given ought thereof for (or to) the dead. — Rashi explains, “to provide for him a coffin or grave-clothes.” Another explanation, which is certainly possible, is, “I have not made any offering to an idol from them.” “They joined themselves to Baal-peor, and ate the sacrifices of the dead” (Psalms 106:28).
I have hearkened... and have done according to all that thou hast commanded me. — A claim which might be truly made as to outward observances and requirements. I am therefore the more disposed to take the confession in these verses in its most literal sense, and to limit it to the particular things with which it was connected — the tithes and offerings.
(15) Look down from thy holy habitation, from heaven. — A phrase like this occurs frequently in Solomon’s prayer; but there is a difference there in the Hebrew, which is less beautiful than in this place. The exact phrase is found in 2 Chronicles 30:27. And in 2 Chronicles 36:15, we have “His dwelling-place” applied to Jerusalem and the Temple. This suggests that the thought here may be twofold. Look down from the dwelling-place of Thy holiness here below, and not only thence, but from thine own dwelling-place in heaven.
And bless thy people Israel, and the land (literally, the ground) which thou hast given us. — “We have done what Thou hast decreed for us. Do Thou that which it rests with Thee to do” (Rashi).