Provision For Those In Need In The Land of Plenty (Deuteronomy 14:28 to Deuteronomy 15:6).
This section should be seen as a whole, and deals with thoughtfulness for the needy in the land of plenty. The whole is built on a seven year pattern, with a three year pattern incorporated. It probably means that on the third and sixth year of each seven year period the tithes had to be laid up for a special purpose. Otherwise there could come third years which conflicted with the seven years when no seed would have been grown. The way this is described without any introduction demonstrates that the seven year period was such an accepted fact based on Exodus 23:10-11; Leviticus 25:1-7 that it did not need to be defined.
Analysis in the words of Moses:
a At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates (Deuteronomy 14:28).
b And the Levite, because he has no portion nor inheritance with you, and the resident alien, and the fatherless, and the widow, that are within your gates, shall come, and shall eat and be satisfied, that Yahweh your God may bless you in all the work of your hand which you do (Deuteronomy 14:29).
c At the end of every seven years you shall make a release (literally ‘a letting go'; some translate ‘a postponement') (Deuteronomy 15:1).
c And this is the manner of the release. Every creditor shall release that which he has lent to his neighbour; he shall not exact it of his neighbour and his brother, because Yahweh's release has been proclaimed. Of a foreigner you may exact it, but whatever of yours is with your brother your hand shall release (Deuteronomy 15:2-3).
b Howbeit there shall be no poor with you, (for Yahweh will surely bless you in the land which Yahweh your God is giving to you for an inheritance to possess it), if only you diligently listen to the voice of Yahweh your God, to observe to do all this commandment which I command you this day, for Yahweh your God will bless you, as He promised you (Deuteronomy 15:4-6 a).
a And you shall lend to many nations, but you shall not borrow, and you shall rule over many nations, but they shall not rule over you (Deuteronomy 15:6 b).
Note that in ‘a' they are to store up their tithes in their own cities each third year and in the parallel, as a result, they will be able to store up wealth by lending to the nations. In ‘b' the stored tithes are for the Levite and the poor (widows, orphans and resident aliens) and the result is that Yahweh their God will bless them in all that they do, and in the parallel there will be no poor (because of Yahweh's abundant provision) and Yahweh their God will bless them as He has promised them. In ‘c' there is to be a release for poverty-stricken debtors every seven years, and in the parallel the way in which this release will be arranged is described.
‘ At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates, and the Levite, because he has no portion nor inheritance with you, and the resident alien, and the fatherless, and the widow, that are within your gates, shall come, and shall eat and be satisfied, that Yahweh your God may bless you in all the work of your hand which you do.'
At the end of every three years the whole tithe of that year was to be laid up within their cities, and stored so as to feed the Levites and the poor of the land, including resident aliens, the fatherless, and widows. Each city was to provide for the needs of these types of people. This did not mean any lessening of the giving of the tithe to Yahweh, for the giver had to make a dedication to Yahweh of his tithe (Deuteronomy 26:12-15), but it gave it a wider purpose because of the greatly increased abundance of it. Even when all had eaten at the feasts, and all the Levites were satisfied, there would still be a surplus. Thus provision was now also made for the poor and needy.
In fact the Levites, as well as partaking, probably supervised the distribution over the three years or for as long as it lasted. In view of Deuteronomy 15:1 this would presumably have been seen as part of the seven year cycle, with the tithes gathered in the third and sixth year, and the ‘sabbath of rest to the land' in the seventh, when all could go into the fields and gather what grew there for themselves (Leviticus 25:6). Together with the gleanings at other times this would ensure that these needy ones were reasonably provided for.
Note how the tithes have now become a part of the place which Yahweh will choose to put His name there. They have become the evidence of fullness of blessing and the cause of rejoicing before Yahweh. And that blessing and rejoicing would also reach out to the Levites and the poor. The idea of the tithes has not diminished but has grown more magnificent.