| Barnes' Notes on the Bible See the marginal reference to Numbers and note. A strict fulfillment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees: compare Matthew 23:23.
Clarke's Commentary on the BibleThe third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deuteronomy 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.
Gill's Exposition of the Entire BibleWhen thou hast made an end of tithing all the tithes of thine increase,.... Which, according to Maimonides (k), 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 eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor's tithe; and hence the Targum of Jonathan here calls this year the year of the poor's tithe, as was also the sixth year, and was reckoned not complete till the passover in the following year, as the Jewish writers (l) say: and hath given it unto the Levite, the stranger, the fatherless, and the widow; that is, the poor's tithe of the third year, which these were to eat of with the owner, Deuteronomy 14:28; though the Jews commonly distinguish the Levite from the rest, and suppose that both first and second tithes are meant, the one to be given to the former, and the other to the latter; so the Targum of Jonathan and Jarchi: that they may eat within thy gates, and be filled: for this was a considerable entertainment, a sort of a feast, a full meal, however; hence it is concluded, as Jarchi says, that they did not give less of corn to a poor man than half a kab of wheat, which was above three pints. (k) In Misn. Maaser Sheni, c. 5. sect. 6. (l) Misn. ib. & Maimon. & Bartenora in ib.
Keil and Delitzsch Biblical Commentary on the Old TestamentThe delivery of the tithes, like the presentation of the first-fruits, was also to be sanctified by prayer before the Lord. It is true that only a prayer after taking the second tithe in the third year is commanded here; but that is simply because this tithe was appropriated everywhere throughout the land to festal meals for the poor and destitute (Deuteronomy 14:28), when prayer before the Lord would not follow per analogiam from the previous injunction concerning the presentation of first-fruits, as it would in the case of the tithes with which sacrificial meals were prepared at the sanctuary (Deuteronomy 14:22.). לעשׂר is the infinitive Hiphil for להעשׂר, as in Nehemiah 10:39 (on this form, vid., Ges. 53, 3 Anm. 2 and 7, and Ew. 131, b. and 244, b.). "Saying before the Lord" does not denote prayer in the sanctuary (at the tabernacle), but, as in Genesis 27:7, simply prayer before God the omnipresent One, who is enthroned in heaven (Deuteronomy 26:15), and blesses His people from above from His holy habitation. The declaration of having fulfilled the commandments of God refers primarily to the directions concerning the tithes, and was such a rendering of an account as springs from the consciousness that a man very easily transgresses the commandments of God, and has nothing in common with the blindness of pharisaic self-righteousness "I have cleaned out the holy out of my house:" the holy is that which is sanctified to God, that which belongs to the Lord and His servants, as in Leviticus 21:22. בּער signifies not only to remove, but to clean out, wipe out. That which was sanctified to God appeared as a debt, which was to be wiped out of a man's house (Schultz).
Geneva Study BibleWhen thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
Wesley's Notes 26:12 The year of tithing - Heb. the year of that tithe, so called, either because these tithes were gathered only in that year. Or rather, because then only they were so bestowed; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings.
Jamieson-Fausset-Brown Bible Commentary12-15. When thou hast made an end of tithing all the tithes of thine increase the third year-Among the Hebrews there were two tithings. The first was appropriated to the Levites (Nu 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (De 14:22, 23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (De 14:28, 29).
Matthew Henry's Concise Commentary26:12-15 How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.
Matthew Henry's Whole Bible CommentaryVerses 12-15 Concerning the disposal of their tithe the third year we had the law before, ch. 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 (v. 12), it is therefore required that when at the next feast after they appeared before the Lord they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust. I. They must make a solemn protestation to this purport, v. 13, 14. 1. That no hallowed things were hoarded up: "I have brought them away out of my house, nothing now remains there but my own part." 2. That the poor, and particularly poor ministers, poor strangers, and poor widows, had had their part according to the commandment. It is fit that God, who by his providence gives us all we have, should by his law direct the using of it, and, though we are not now under such particular appropriations of our revenue as they then were, yet, in general, we are commanded to give alms of such things as we have; and then, and not otherwise, all things are clean to us. Then we may take the comfort of our enjoyments, when God has thus had his dues out of them. This is a commandment which must not be transgressed, no, not with an excuse of its being forgotten, v. 13. 3. That none of this tithe had been misapplied to any common use, much less to any ill use. This seems to refer to the tithe of the other two years, which was to be eaten by the owners themselves; they must profess, (1.) That they had not eaten of it in their mourning, when, by their mourning for the dead, they were commonly unclean; or they had not eaten of it grudgingly, as those that all their days eat in darkness. (2.) That they had not sacrilegiously alienated it to any common use, for it was not their own. And, (3.) That they had not given it for the dead, for the honour of their dead gods, or in hope of making it beneficial to their dead friends. Now the obliging of them to make this solemn protestation at the three years' end would be an obligation upon them to deal faithfully, knowing that they must be called upon thus to purge themselves. It is our wisdom to keep conscience clear at all times, that when we come to give up our account we may lift up our face without spot. The Jews say that this protestation of their integrity was to be made with a low voice, because it looked like a self-commendation, but that the foregoing confession of God's goodness was to be made with a loud voice to his glory. He that durst not make this protestation must bring his trespass-offering, Lev. 5:15. II. To this solemn protestation they must add a solemn prayer (v. 15), not particularly for themselves, but for God's people Israel; for in the common peace and prosperity every particular person prospers and has peace. We must learn hence to be public-spirited in prayer, and to wrestle with God for blessings for the land and nation, our English Israel, and for the universal church, which we are directed to have an eye to in our prayers, as the Israel of God, Gal. 6:16. In this prayer we are taught, 1. To look up to God as in a holy habitation, and thence to infer that holiness becomes his house, and that he will be sanctified in those that are about him. 2. To depend upon the favour of God, and his gracious cognizance, as sufficient to make us and our people happy. 3. To reckon it wonderful condescension in God to case an eye even upon so great and honourable a body as Israel was. It is looking down. 4. To be earnest with God for a blessing upon his people Israel, and upon the land which he has given us. For how should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith God, even our own God, gives us his blessing? Ps. 67:6. |
