Ver. 12. The third year, which is the year of tithing— The third year is that in which the tenths were to be given to the poor, for every year they were to give only to the Levites; but the third year they gave both to the poor and the Levites.
Related Commentaries of Deuteronomy 26:12
Deuteronomy 26:12
12 When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;