(22) Thou shalt truly tithe.--The Talmud and Jewish interpreters in general are agreed in the view that the tithe mentioned in this passage, both here and in Deuteronomy 14:28, and also the tithe described in Deuteronomy 26:12-15, are all one thing--"the second tithe;" and entirely distinct from the ordinary tithe assigned to the Levites for their subsistence in Numbers 18:21, and by them tithed again for the priests (Numbers 18:26).
The tithe described in Numbers was called "the first tithe," and was not considered sacred. The second tithe, on the contrary, was always regarded as a holy thing.
Verses 22-29. - A tithing of each year's produce of the cultivated ground was to be made; and this tithe was to be brought to the place which the Lord should choose, as also the firstling of the herds and flocks; and there a sacrificial meal was to be partaken of, that Israel might learn to fear Jehovah their God always, reverencing him as their Ruler, and rejoicing in him as the Giver of all good. Verse 22. - Thy seed. "Seed" here refers to plants as well as what is raised from seed (cf. Jeremiah 2:21; Ezekiel 17:5, 6). The reference is to the second or festival tithe which was exclusively of vegetables.
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.
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.
The tithe described in Numbers was called "the first tithe," and was not considered sacred. The second tithe, on the contrary, was always regarded as a holy thing.
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.