John Gills Exposition of the Bible Commentary - Deuteronomy 14:27
And the Levite that is within thy gates, thou shalt not forsake him ,.... As not from giving him the first tithe, as Jarchi remarks, so he was not to forget him in this; he was not to leave him behind, but take him with him to partake of this entertainment: for he hath no part nor inheritance with thee in the land : see Deuteronomy 12:12 . 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