These words recall in general terms the command of the earlier legislation respecting tithes (compare Leviticus 27:30; Numbers 18:26), but refer more particularly to the second or festival tithe, which was an exclusively vegetable one.

Thou shalt truly tithe - Meaning the second tithe which themselves were to eat, Deuteronomy 14:23, for there was a first tithe that was given to the Levites, out of which they paid a tenth part to the priests, Numbers 18:24-28; Nehemiah 10:37, Nehemiah 10:38. Then of that which remained, the owners separated a second tithe, which they ate before the Lord the first and second year; and in the third year it was given to the Levites and to the poor, Deuteronomy 14:28, Deuteronomy 14:29. In the fourth and fifth years it was eaten again by the owners, and in the sixth year was given to the poor. The seventh year was a Sabbath to the land, and then all things were common, Exodus 23:10, Exodus 23:11, where see the notes, Exodus 23:11 (note), and see Ainsworth on this verse.

Thou shalt truly tithe all the increase of thy seed,.... This was a different tithe from that which was made and given to the Levites, and out of which a tithe was taken and given to the priests, and which they only ate of; but this, as appears by the following verse, was what the owners themselves ate of, and so the tithing was left to be made by them themselves, and which they were to be sure to make, and to make it truly and faithfully:

that the field bringeth forth year by year; being ploughed and sowed yearly, the produce of it was to be tithed yearly; the Jewish writers (t) observe on this, that it must be what the earth produces, and is fit for food: and it must be thy seed, which is especially thine, and is not common, but has an owner, and this excludes mushrooms, &c. which thou sowest not, and therefore cannot be called thy seed.

(t) Ib. in Misn. Maaserot, c. 1. sect. 1.

As the Israelites were to sanctify their food, on the one hand, positively by abstinence from everything unclean, so were they, on the other hand, to do so negatively by delivering the tithes and firstlings at the place where the Lord would cause His name to dwell, and by holding festal meals on the occasion, and rejoicing there before Jehovah their God. This law is introduced with the general precept, "Thou shalt tithe all the produce of thy seed which groweth out of the field (יצא construes with an accusative, as in Genesis 9:10, etc.) year by year" (שׁנה שׁנה, i.e., every year; cf. Ewald, 313, a.), which recalls the earlier laws concerning the tithe (Leviticus 27:30, and Numbers 18:21, Numbers 18:26.), without repeating them one by one, for the purpose of linking on the injunction to celebrate sacrificial meals at the sanctuary from the tithes and firstlings. Moses had already directed (Deuteronomy 12:6.) that all the sacrificial meals should take place at the sanctuary, and had then alluded to the sacrificial meals to be prepared from the tithes, though only causally, because he intended to speak of them more fully afterwards. This he does here, and includes the firstlings also, inasmuch as the presentation of them was generally associated with that of the tithes, though only causally, as he intends to revert to the firstlings again, which he does in Deuteronomy 15:19. The connection between the tithes of the fruits of the ground and the firstlings of the cattle which were devoted to the sacrificial meals, and the tithes and first-fruits which were to be delivered to the Levites and priests, we have already discussed at Deuteronomy 12. The sacrificial meals were to be held before the Lord, in the place where He caused His name to dwell (see at Deuteronomy 12:5), that Israel might learn to fear Jehovah its God always; not, however, as Schultz supposes, that by the confession of its dependence upon Him it might accustom itself more and more to the feeling of dependence. For the fear of the Lord is not merely a feeling of dependence upon Him, but also includes the notion of divine blessedness, which is the predominant idea here, as the sacrificial meals were to furnish the occasion and object of the rejoicing before the Lord. The true meaning therefore is, that Israel might rejoice with holy reverence in the fellowship of its God.

Thou shalt truly {e} tithe all the increase of thy seed, that the field bringeth forth year by year.

(e) The tithes were ordained for the maintenance of the Levites, who had no inheritance.

14:22 All the increase - This is to be understood of the second tithes, which seem to be the same with the tithes of the first year, mentioned De 14:28.

22-27. Thou shalt truly tithe all the increase of thy seed-The dedication of a tenth part of the year's produce in everything was then a religious duty. It was to be brought as an offering to the sanctuary; and, where distance prevented its being taken in kind, it was by this statute convertible into money.

14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.