The Pulpit Commentary - Deuteronomy 26:12
The year of tithing. Why so called? A double tithe was taken each year—the ordinary Levitical tithe ( Numbers 18:21-28 ), which Deuteronomy, without mention, takes for granted; and the festal tithe, ordained as a provision for the sanctuary feasts ( Deuteronomy 14:21-27 ). On the third year a tithe was to be devoted to festivities at home ( Deuteronomy 14:28 , Deuteronomy 14:29 ). It is usually, but too hastily, assumed that this third tithe was but the second diversely applied.... read more
The Pulpit Commentary - Deuteronomy 26:12
The third year, which is the year of tithing . As each week ended with a Sabbath, so a sabbatical year ended each cycle or week of years; and as on it no tithes were levied, "the year of tithing" here specified would be the third and the sixth years in each septennial period. read more