Matthew Poole and continuators on Deuteronomy 14:22

22 Thou shalt truly tithe all the encrease of thy seed , that the field bringeth forth year by year.

This is to be understood of the second tithes, which seem to be the same with the tithes of the third year, mentioned here below ver. 28. and Deut. 26. 12. of which see above on ver. 17. And to confirm this opinion, though I would not lay too great a stress upon criticismes. Yet I cannot but observe that this tithing is spoken of onely as the peoples act here, and Deut. 26. 12. and the Levites are not at all mentioned in either place as receivers or takers of them, but onely as partakers of them together with the owners, and therefore they are so severely charged here upon their consciences, thou shalt truly tithe all thine increase, because the execution of this was left wholly to themselves, whereas the first tithes were received by the Levites, who therefore are said to take or receive those tithes, Numb. 18. 26. Neh. 10. 38. Heb. 7. 5.

Marginal references: chap. 12. 6, [illegible: 1+ letters]7.