Deuteronomy 14:22-29

Regulations respecting tithes. See Leviticus 27:30 * and Numbers 18:21 * (both P). The older codes are silent about tithes, but cf. Genesis 28:22 (E). The clause concerning firstlings in Deuteronomy 14:23 is an interpolation. They were given whole, not tithed, and the law as to them occurs in Deuteronomy 15:19 *. The tithing of cattle and sheep is mentioned in Leviticus 27:32 (P) only. According to Deuteronomy 14:28 f. the tithe of the third year is to be kept in the several villages and towns (not taken to the one sanctuary to form a sacrificial meal, Deuteronomy 14:26) and distributed locally among the poor and needy. In P (Numbers 18:21) the whole is to be divided among the clergy, showing the increased influence and selfishness of the priesthood (see Deuteronomy 15:19 *). On Tithes, see p. 99; also Driver, ICC, 166- 173 and the Bible Dictionaries.