Matthew Poole and continuators on Deuteronomy 14:28

28 At the end of three years thou shalt bring forth all the tithe of thine increase the same year , and shalt lay it up within thy gates,

(i. e.) In the third year, as it is expressed, Deut. 26. 12. So, in the end of three years or of seven years is the same with in the third or seventh year, as appears by comparing Deut. 31. 10. Ios. 9. 16, 17. 2 King. 18. 9, 10. and 17. 6.

I joyn with those Expositors who make this same tithe with the former ver. 22. as being called by the same tithe without any distinction between them save onely as to the place of eating them. See above on ver. 22. and Deut. 12. 17.

This is added to shew that he speaks of the third year, and not of the fourth year, as some might conjecture from the phrase, at the end of three years.