At the end of three years — That is, in the third year, as it is, expressed, Deuteronomy 26:12. The same year — This is added to shew 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.
Related Commentaries of Deuteronomy 14:28
Deuteronomy 14:28
28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: