Ver. 28. At the end of three years— It is the opinion of the rabbis, that this is not a distinct tithe from what they call the second tithe, paid every year; but the very same which, every third year, was not to be carried to the sanctuary as in the other years, but to be employed to the comfort of the poor, in their own cities and houses, that the Lord might bless them, ver. 29. Therefore this tithe was called the consummation of tithes; because herein the love of their neighbour was most eminently apparent: a duty, which, of all others, is most acceptable to God; and therefore, to the performance of it, a blessing is promised, as blessings are often annexed in Scripture to such works of mercy. Proverbs 3:9-10. Isaiah 58:6-8. 2 Corinthians 9:9-10. Bishop Montague, however, and many others, are of a different opinion respecting this tithe; and they urge, that Josephus, and Tobias before him, appear evidently to speak of a third tithe. See Hist. Jud. lib. iv. c. 8. Tobit, i. 7, 8. See also Grotius and Calmet.
REFLECTIONS.—Their ground paid a double tithe: one for the Levites' maintenance; and another, which was wholly employed in works of piety and charity. The former, the Levites themselves saw truly performed; the latter was left to the people's own integrity: not to be honest here, were to rob God. Note; We must make conscience of devoting to God's service a portion of our increase. Two years this tithe was either carried up to the temple in kind, and eaten by them and their families, in a holy feast before the Lord; or, the money arising from the sale of the tithe, if their abode was distant, was brought up and laid out in this manner: the Levite was never to be forgotten by them; his company not only graced their table, but his presence and watchfulness over them would prevent excess. Every third year this second tithe was spent at home, on the stranger, the fatherless, and the widow; and with them the Levite had his portion also, his presence and company being always profitable, whether at the temple or at home. God promises that they shall be no losers by this liberality, his blessing will amply repay them. Note; (1.) Frequent assemblings before God are among the best means to keep us faithful in his service. (2.) He, who calls us to him, wills that we should rejoice before him. (3.) They have a continual feast who possess contentment, and use all God's gifts with holy thankfulness. (4.) God cares for the fatherless and widow, and so must we; nor shall we ever lose by that which is thus lent to the Lord; for he saith, it shall be paid us again, and with abundant interest.