Deuteronomy 14:22 - Matthew Poole's English Annotations on the Holy Bible

This is to be understood of the second tithes, which seem to be the same with the tithes of the third year, mentioned here below, Deuteronomy 14:28, Deuteronomy 26:12, on which see above, on Deuteronomy 12:17. And to confirm this opinion, (though I would not lay too great a stress upon criticisms,) yet I cannot but observe that this tithing is spoken of only as the people's act here, and Deuteronomy 26:12, and the Levites are not at all mentioned in either place as receivers or takers of them, but only as partakers of them together with the owners, and therefore they are so severely charged here upon their consciences, thou shalt truly tithe all thine increase, because the execution of this was left wholly to themselves, whereas the first tithes were received by the Levites, who therefore are said to take or receive those tithes, Numbers 18:26 Nehemiah 10:38 Hebrews 7:5.