(26) Thou shalt bestow that money.—The Jews were very particular in not permitting the second tithe to be expended upon anything not permitted here. The rules as to its disposal form a separate treatise in the Talmud, called Ma’aser Shênî, “second tithe.”

Or for strong drink.—From this it is clear that the use of strong drink is not sinful in itself. The same word appears in its Greek form (Heb., shêcar; Greek, sikêr) in Luke 1:15.

Deuteronomy 14:26. Thou shalt bestow that money, &c. — This was an injunction to the Israelites to use a part of their income in hospitality; to rejoice in the goodness of God, when they came before his presence, to acknowledge he was the author of all their blessings, and to gladden the hearts of the poor, the fatherless, and the widow, by entertaining them; thus imitating God’s goodness to themselves by acts of kindness to others. Thou shalt eat there before the Lord thy God — The comfortable and cheerful using of what God hath given us, with temperance and sobriety, is really the honouring of God with it. Contentment, holy joy, and thankfulness, make every meal a religious feast.

14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.These words recall in general terms the command of the earlier legislation respecting tithes (compare Leviticus 27:30; Numbers 18:26), but refer more particularly to the second or festival tithe, which was an exclusively vegetable one. 22-27. Thou shalt truly tithe all the increase of thy seed—The dedication of a tenth part of the year's produce in everything was then a religious duty. It was to be brought as an offering to the sanctuary; and, where distance prevented its being taken in kind, it was by this statute convertible into money. No text from Poole on this verse.

And thou shall bestow that money for whatsoever thy soul lusteth after,.... He might buy what provision he would with it, what he best liked, and was most agreeable to his appetite:

for oxen, or for sheep; he might purchase beef or mutton, or any other sort of meat that could be got, and was lawful to be eaten, as before directed:

or for wine, or for strong drink; to drink with his food, whether wine or any other liquor; the Targum of Jonathan is, wine new or old, which he chose; but the latter, strong drink, Aben Ezra says, was a liquor made of honey and of dates, of wheat and of barley:

or for whatsoever thy soul desireth; whether eatable or drinkable:

and thou shalt eat there before the Lord thy God; he having put his name in that place; and dwelling there, as the Lord did in the temple of Jerusalem:

and thou shalt rejoice, thou and thy household; eat their food with cheerfulness and gladness, making a feast of it and keeping it as such, he and his whole family, his wife and children, or as many as were with him; and all males were obliged to appear at the three grand yearly festivals, and it was at one of these this was to be done.

And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: {g} and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household,

(g) After the Priest has received the Lord's part.