John Gills Exposition of the Bible Commentary - Deuteronomy 26:13
Then thou shalt say before the Lord thy God ,.... Make the following declaration as in his presence; for this was not made in the tabernacle or temple at, Jerusalem, since the tithe was to be eaten with the poor in the gates of the owner, as in Deuteronomy 26:12 , I have brought away the hallowed things out of mine house : which Aben Ezra and Onkelos interpret of the tithe; but it seems, besides that, to take in everything devoted to all holy uses, be they what they will, which were... read more
Matthew Henry's Complete Commentary - Deuteronomy 26:12-15
Concerning the disposal of their tithe the third year we had the law before, Deut. 14:28, 29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor. Now because this was done from under the eye of the priests, and a great confidence was put in the people's honesty, that they would dispose of it according to the law, to the Levite, the stranger, and the fatherless (Deut. 26:12), it is... read more