John Gills Exposition of the Bible Commentary - Deuteronomy 14:28
At the end of three years thou shalt bring forth all the tithe of thine increase the same year ,.... This, according to Aben Ezra, was a third tithe, and did not excuse the second tithe; so says:"I gave the third tithe to the repair of the temple,' (Tobit 1:7)as in one copy, but, according to another, to the stranger, fatherless, and widow, which better agrees with what follows; but the Jewish writers generally understand this as the same with the second tithe, which on the two first years... 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