Concerning the disposal of their tithe the third year we had the law before, Deu 14:28, Deu 14:29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor. Now because this was done from under the eye of the priests, and a great confidence was put in the people's honesty, that they would dispose of it according to the law, to the Levite, the stranger, and the fatherless (Deu 26:12), it is therefore required that when at the next feast after they appeared before the Lord they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust.

I.They must make a solemn protestation to this purport, Deu 26:13, Deu 26:14. 1. That no hallowed things were hoarded up: "I have brought them away out of my house, nothing now remains there but my own part." 2. That the poor, and particularly poor ministers, poor strangers, and poor widows, had had their part according to the commandment. It is fit that God, who by his providence gives us all we have, should by his law direct the using of it, and, though we are not now under such particular appropriations of our revenue as they then were, yet, in general, we are commanded to give alms of such things as we have; and then, and not otherwise, all things are clean to us. Then we may take the comfort of our enjoyments, when God has thus had his dues out of them. This is a commandment which must not be transgressed, no, not with an excuse of its being forgotten, Deu 26:13. 3. That none of this tithe had been misapplied to any common use, much less to any ill use. This seems to refer to the tithe of the other two years, which was to be eaten by the owners themselves; they must profess, (1.) That they had not eaten of it in their mourning, when, by their mourning for the dead, they were commonly unclean; or they had not eaten of it grudgingly, as those that all their days eat in darkness. (2.) That they had not sacrilegiously alienated it to any common use, for it was not their own. And, (3.) That they had not given it for the dead, for the honour of their dead gods, or in hope of making it beneficial to their dead friends. Now the obliging of them to make this solemn protestation at the three years' end would be an obligation upon them to deal faithfully, knowing that they must be called upon thus to purge themselves. It is our wisdom to keep conscience clear at all times, that when we come to give up our account we may lift up our face without spot. The Jews say that this protestation of their integrity was to be made with a low voice, because it looked like a self-commendation, but that the foregoing confession of God's goodness was to be made with a loud voice to his glory. He that durst not make this protestation must bring his trespass-offering, Lev 5:15.

II.To this solemn protestation they must add a solemn prayer (Deu 26:15), not particularly for themselves, but for God's people Israel; for in the common peace and prosperity every particular person prospers and has peace. We must learn hence to be public-spirited in prayer, and to wrestle with God for blessings for the land and nation, our English Israel, and for the universal church, which we are directed to have an eye to in our prayers, as the Israel of God, Gal 6:16. In this prayer we are taught, 1. To look up to God as in a holy habitation, and thence to infer that holiness becomes his house, and that he will be sanctified in those that are about him. 2. To depend upon the favour of God, and his gracious cognizance, as sufficient to make us and our people happy. 3. To reckon it wonderful condescension in God to case an eye even upon so great and honourable a body as Israel was. It is looking down. 4. To be earnest with God for a blessing upon his people Israel, and upon the land which he has given us. For how should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith God, even our own God, gives us his blessing? Psa 67:6.

When thou hast made an end of tithing all the tithes of thine increase,.... Which, according to Maimonides (k), is to be understood of the feast, in which all tithes are finished, which is the feast of the passover:

the third year, which is the year of tithing; that is, the third from every seventh, when the land lay fallow. Every year a tithe was paid to the Levites; and besides that a second tithe, which was carried to Jerusalem and eaten there; and every third year it was eaten at home, in their towns and cities in the country instead of it, with the Levite, poor and stranger, and was called the poor's tithe; and hence the Targum of Jonathan here calls this year the year of the poor's tithe, as was also the sixth year, and was reckoned not complete till the passover in the following year, as the Jewish writers (l) say:

and hath given it unto the Levite, the stranger, the fatherless, and the widow; that is, the poor's tithe of the third year, which these were to eat of with the owner, Deu 14:28; though the Jews commonly distinguish the Levite from the rest, and suppose that both first and second tithes are meant, the one to be given to the former, and the other to the latter; so the Targum of Jonathan and Jarchi:

that they may eat within thy gates, and be filled: for this was a considerable entertainment, a sort of a feast, a full meal, however; hence it is concluded, as Jarchi says, that they did not give less of corn to a poor man than half a kab of wheat, which was above three pints.

(k) In Misn. Maaser Sheni, c. 5. sect. 6. (l) Misn. ib. & Maimon. & Bartenora in ib.

When thou hast made an end of tithing all the tithes of thine increase the third year--Among the Hebrews there were two tithings. The first was appropriated to the Levites (Num 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (Deu 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deu 14:28-29).