Joseph Benson's Commentary of the Old and New Testaments - Deuteronomy 14:27-28
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. read more
Albert Barnes' Notes on the Whole Bible - Deuteronomy 14:28-29
Compare the marginal references. The tithe thus directed in the third year to be dispensed in charity at home, was not paid in addition to that in other years bestowed on the sacred meals, but was substituted for it. The three years would count from the sabbatical year (see the next chapter), in which year there would of course be neither payment of tithe nor celebration of the feasts at the sanctuary. In the third year and sixth year of the septennial cycle the feasts would be superseded by... read more