Charles Ellicott Commentary Deuteronomy 12:17

"Thou mayest not eat within thy gates the tithe of thy grain, or of thy new wine, or of thine oil, or the firstlings of thy herd or of thy flock, nor any of thy vows which thou vowest, nor thy freewill-offerings, nor the heave-offering of thy hand;" — Deuteronomy 12:17 (ASV)

The tithe. This is understood by Jewish commentators to refer to what is called “the second tithe.” Its disposal is more particularly specified in Deuteronomy 14:22-29. (See also Deuteronomy 26:12 and following.)