John Gills Exposition of the Bible Commentary - Deuteronomy 14:23
And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there ,.... See Deuteronomy 12:5 there the tithe of all the fruits of the earth was to be eaten; this is the second tithe, as the Targum of Jonathan, and so Jarchi, and which is more particularly described as follows: the tithe of thy corn, of thy wine, and of thine oil : see Deuteronomy 12:7 , and the firstlings of thine herds, and of thy flocks ; of which see the note on the above... read more
Matthew Henry's Complete Commentary - Deuteronomy 14:22-29
We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage. The first tithe was for the maintenance of their Levites, who taught them the good knowledge of God, and ministered to... read more