Deuteronomy 14:28,29

Compare the marginal references. The tithe thus directed in the third year to be dispensed in charity at home, was not paid in addition to that in other years bestowed on the sacred meals, but was substituted for it. The three years would count from the sabbatical year (see the next chapter), in which year there would of course be neither payment of tithe nor celebration of the feasts at the sanctuary. In the third year and sixth year of the septennial cycle the feasts would be superseded by the private hospitality enjoined in these verses.