Deuteronomy 14:28 - Matthew Poole's English Annotations on the Holy Bible

At the end of three years, i.e. in the third year, as it is expressed, Deuteronomy 26:12. So, in the end of three years, or of seven years, is the same with in the third or seventh year, as appears by comparing Deuteronomy 31:10 Joshua 9:16,17 2 Kings 18:9,10 2 Kings 17:6. All the tithe of thine increase. I join with those expositors who make this the same tithe with the former, Deuteronomy 14:22, as being called by the same title without any distinction between them, save only as to the place of eating them. See Poole on "Deuteronomy 14:22", and See Poole on "Deuteronomy 12:17". The same year: this is added to show that he speaks of the third year, and not of the fourth year, as some might conjecture from the phrase, at the end of three years.