Deuteronomy 26:14

As the presence of a dead body was ceremonially defiling in the highest degree, the offerer here declares that neither he nor his tithe was defiled in this way. The words given thereof for the dead are understood by Jewish commentators to mean that the offerer had not used any part of the tithe to provide a coffin or grave-clothes for a dead person. More probably, however, they refer to the practice, common in Egypt e.g., of making a funeral feast. Thomson, in 'The Land and the Book,' says it is customary after a funeral to send presents of corn and food to the friends in the name of the dead: cp. Jeremiah 16:7 (cp. RV); Hosea 9:4. The Egyptians also placed food on the tombs of the dead, but it is doubtful whether this custom obtained among the Jews, although we read in the apocryphal book of Tobit (Deuteronomy 4:17): 'Pour out thy bread on the tomb (or, burial) of the just.' In any case the declaration in this passage means that the tithe has not been in any way ceremonially defiled.