Regulations respecting tithes. See Leviticus 27:30-33 * and Numbers 18:21-32 * (both P). The older codes are silent about tithes, but cf. Genesis 28:22 (E). The clause concerning firstlings in Deuteronomy 14:23 is an interpolation. They were given whole, not tithed, and the law as to them occurs in Deuteronomy 15:19-23 *. The tithing of cattle and sheep is mentioned in Leviticus 27:32 (P) only. According to Deuteronomy 14:28 f. the tithe of the third year is to be kept in the several villages and towns (not taken to the one sanctuary to form a sacrificial meal, Deuteronomy 14:26) and distributed locally among the poor and needy. In P (Numbers 18:21) the whole is to be divided among the clergy, showing the increased influence and selfishness of the priesthood (see Deuteronomy 15:19-23 *). On Tithes, see p. 99; also Driver, ICC, 166- 173 and the Bible Dictionaries.
Deuteronomy 14:22-29
22 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
23 And thou shalt eat before the LORD thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the LORD thy God always.
24 And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:
25 Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose:
26 And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth:a and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household,
27 And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.
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:
29 And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.