Deuteronomy 14:27-28. The Levite — thou shalt not forsake him — Thou shalt give him a share in such tithes, or in the product of them. 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 show that he speaks of the third year, and not of the fourth, as some might conjecture from the preceding phrase, at the end of three years.

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. Thou shalt not forsake him; thou shalt give him a share in such tithes, or in the product of them.

And the Levite that is within thy gates, thou shalt not forsake him,.... As not from giving him the first tithe, as Jarchi remarks, so he was not to forget him in this; he was not to leave him behind, but take him with him to partake of this entertainment:

for he hath no part nor inheritance with thee in the land: see Deuteronomy 12:12.

And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.