Of the tithes, See Poole on "Deuteronomy 14:28". The year of tithing, Heb. the year of that tithe; so called, either,
1. Because these tithes were gathered only in that year. Or rather,
2. Because then only they were so bestowed or used; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings. The LXX. join these words with the following, and for shemath, the year, read shenith, the second, and take vau for redundant, as sometimes it is, and read the place thus, The second tithe thou shalt give to the Levite, &c.