Deuteronomy 14:22

Thou shalt truly tithe - Meaning the second tithe which themselves were to eat, Deuteronomy 14:23 , for there was a first tithe that was given to the Levites, out of which they paid a tenth part to the priests, Numbers 18:24-28 ; Nehemiah 10:37 , Nehemiah 10:38 . Then of that which remained, the owners separated a second tithe, which they ate before the Lord the first and second year; and in the third year it was given to the Levites and to the poor, Deuteronomy 14:28 , Deuteronomy 14:29 . In the fourth and fifth years it was eaten again by the owners, and in the sixth year was given to the poor. The seventh year was a Sabbath to the land, and then all things were common, Exodus 23:10 , Exodus 23:11 , where see the notes, Exodus 23:11 ; (note), and see Ainsworth on this verse.