Deuteronomy 26:13

Before the Lord, i.e. either before the tabernacle or temple; or rather, in thy private and domestic addresses to God; for this is to be said presently upon the distribution of these tithes, which was not done at Jerusalem, but in their own private gates or dwellings; except we will suppose that after he had given away these tithes at home he should go up to Jerusalem merely to make this acknowledgment, which seems improbable. And this is to be spoken before the Lord, i.e. solemnly, seriously, and in a religious manner, with due respect to God's presence and will and glory, which is a sufficient ground for that phrase. I have brought away, or, separated, or, removed, to wit, from my own proper and private fruits. The hallowed things, i.e. the tithes which have been sanctified and set apart for these uses.