Deuteronomy 14:28

At the end of every three years Deuteronomy 26:12: when thou hast finished tithing all the tithe of thine income in the third year, which is the year of tithing. See below.

thou shalt bring forth That is for public or profane use as opposed to the bringing inof offerings designed for use in the sanctuary: cp. Deuteronomy 17:5; Deuteronomy 21:19; Deuteronomy 22:15; Deuteronomy 22:21; Deuteronomy 22:24.

all the tithe All, not prefixed to tithein Deuteronomy 14:22, has been variously interpreted either as meaning that the whole tithe was not exacted for the sanctuary in the first and second years but only a nominal tithe (as under Moslem law the tithe was sometimes only. 1/20 or even 1/40th of the crop), and was to be fully exacted only in each third year for charitable purposes; or else that in the third year no tithe was taken to the Temple but allthe tithe was given to the local poor (Oettli, Berth. and others). The latter seems the more likely. Steuernagel thinks that every third year there were two tithes exacted, that for the poor being in addition to that taken every year to the Sanctuary. But in that case the law would not have described the third year tithe for the poor as all the tithe.

and shall lay it up within thy gates Rather, let it remain or (lit.) restthere; either in distinction to the tithes of the other two years, which are carried from home to the Sanctuary; or else because instead of being consumed at once like those tithes it is to be storedfor the continual sustenance of