John Gills Exposition of the Bible Commentary - Deuteronomy 26:12
When thou hast made an end of tithing all the tithes of thine increase ,.... Which, according to Maimonides F11 In Misn. Maaser Sheni, c. 5. sect. 6. , is to be understood of the feast, in which all tithes are finished, which is the feast of the passover: the third year, which is the year of tithing ; that is, the third from every seventh, when the land lay fallow. Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and... 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