The year of tithing — Heb. the year of that tithe, so called, either because these tithes were gathered only in that year. Or rather, because then only they were so bestowed; 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.
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;