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Verse 22

(22) Thou shalt truly tithe.—The Talmud and Jewish interpreters in general are agreed in the view that the tithe mentioned in this passage, both here and in Deuteronomy 14:28, and also the tithe described in Deuteronomy 26:12-15, are all one thing—“the second tithe;” and entirely distinct from the ordinary tithe assigned to the Levites for their subsistence in Numbers 18:21, and by them tithed again for the priests (Numbers 18:26).

The tithe described in Numbers was called “the first tithe,” and was not considered sacred. The second tithe, on the contrary, was always regarded as a holy thing.

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