John Calvin on Deuteronomy 14:28-29

28. At the end of three years. Those are mistaken, in my opinion, who think that another kind of tithe is here referred to. It is rather a correction or interpretation of the Law, lest the priests and Levites alone should consume all the tithes, without applying a part to the relief of the poor, of strangers, and widows. In order to make this clearer, we must first observe, that not every third year is here prescribed, “Que l’annec troisieme ne se prend pas d’une suite continuelle.” — Fr. but that the years are counted from the Sabbatical year; for we shall elsewhere see that on every seventh year the land was to rest, so that there was no sowing nor reaping. After two harvests, therefore, the tithes of the third year were not the entire property of the Levites, but were shared also by the poor, the orphans, and widows, and strangers. This may easily be seen by calculating the years; for otherwise the third year would have often fallen on the Sabbatical one, in which all agriculture was at a stand-still. Now, this was a most equitable arrangement, that the priests and Levites having been well provided for during two years, should admit their poor brethren and strangers to a share. Some part was thus withdrawn from their abundance, lest they should give themselves up to luxurious habits; and thus it was brought about that not more than a twelfth portion every year should remain to them. In sum, there was one peculiar year in every seven in which the Levites did not alone receive the tithes for their own proper use, but shared them with the orphans, and widows, and strangers, and the rest of the poor. “They shall eat (He says) and be satisfied,” who would otherwise have to suffer hunger, “that the Lord may bless thee,” (verse 29;) by which promise He encourages them to be liberal.

Deuteronomy 26

Deuteronomy 26:12-15

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;

12. Postquam compleveris decimare omnes decimas fructuum tuorum anno tertio, anno decimae, et dederis Levitae, peregrino, pupillo, et viduae, et comederint intra portas tuas, et saturati fuerint:

13. Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:

13. Tunc dices coram Jehova Deo tuo, Subduxi sanctificatum e domo, et etiam dedi illud Levitae, et peregrino, pupillo, et viduae, secundum omne prtaeceptum tuum quod praecepisti mihi: non transgressus sum a praeceptis tuis, neque oblitus sum.

14. I have not eaten thereof in my mourning, neither have I taken away ought thereof for any unclean use, nor given ought thereof for the dead: but I have hearkened to the voice of the LORD my God, and have done according to all that thou hast commanded me.

14. Non comedi in tristitia mea ex eo, neque subduxi ex eo in pollutione, neque dedi quicquam ex eo in funere: obedivi voci Jehovae Dei mei: feci secundum omnia qum praecepisti mihi.

15. Look down from thy holy habitation, from heaven, and bless thy people Israel, and the land whieh thou hast given us, as thou swarest unto our fathers, a land that floweth with milk and honey.

15. Respice de habitaculo sanctitatis tuae, e coelo, et benedic populo tuo Israeli, et terrae quam dedisti nobis, quemadmodum juravisti patribus nostris, terrae fluenti lacte et melle.