Deuteronomy 14:28

28.At the end of three years. Those are mistaken, in my opinion, who think that another kind of tithe is here referred to. It is rather a correction or interpretation of the Law, lest the priests and Levites alone should consume all the tithes, without applying a part to the relief of the poor, of strangers, and widows. In order to make this clearer, we must first observe, that not every third year is here prescribed, (218) but that the years are counted from the Sabbatical year; for we shall elsewhere see that on every seventh year the land was to rest, so that there was no sowing nor reaping. After two harvests, therefore, the tithes of the third year were not the entire property of the Levites, but were shared also by the poor, the orphans, and widows, and strangers. This may easily be seen by calculating the years; for otherwise the third year would have often fallen on the Sabbatical one, in which all agriculture was at a stand-still. Now, this was a most equitable arrangement, that the priests and Levites having been well provided for during two years, should admit their poor brethren and strangers to a share. Some part was thus withdrawn from their abundance, lest they should give themselves up to luxurious habits; and thus it was brought about that not more than a twelfth portion every year should remain to them. In sum, there was one peculiar year in every seven in which the Levites did not alone receive the tithes for their own proper use, but shared them with the orphans, and widows, and strangers, and the rest of the poor. “They shall eat (He says) and be satisfied,” who would otherwise have to suffer hunger, “that the Lord may bless thee,” (verse 29;) by which promise He encourages them to be liberal.