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; The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deuteronomy 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.
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;