Albert Barnes Commentary Deuteronomy 14:22

"Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year." — Deuteronomy 14:22 (ASV)

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