John Gills Exposition of the Bible Commentary - Deuteronomy 14:26
And thou shall bestow that money for whatsoever thy soul lusteth after ,.... He might buy what provision he would with it, what he best liked, and was most agreeable to his appetite: for oxen, or for sheep ; he might purchase beef or mutton, or any other sort of meat that could be got, and was lawful to be eaten, as before directed: or for wine, or for strong drink ; to drink with his food, whether wine or any other liquor; the Targum of Jonathan is, wine new or old, which he chose;... 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