Charles Ellicott Commentary Deuteronomy 14:29

"and the Levite, because he hath no portion nor inheritance with thee, and the sojourner, and the fatherless, and the widow, that are within thy gates, shall come, and shall eat and be satisfied; that Jehovah thy God may bless thee in all the work of thy hand which thou doest." — Deuteronomy 14:29 (ASV)

And the Levite. —Rashi says, “the Levite shall come and take the first tithe (described in Numbers 18), and the stranger and the fatherless and the widow the second tithe.” But there is no proof whatever that anything except the second tithe is alluded to in this entire passage. The Levite always shared with the poor (Deuteronomy 16:14). Rashi’s opinion is worth noting chiefly for the following reason.

Some modern critics insist that the Law of Deuteronomy is contradictory to that of Numbers regarding the tithe. But if the Jews, who kept the whole Law strictly, not only saw no discrepancy between its various precepts, but actually took the precept in Deuteronomy to imply the precept in Numbers, why should we go out of our way to create difficulties now? If the precepts were harmonious and compatible, why should they be the work of different men?

It is hardly likely that a whole nation would consent to pay double tithes, and acknowledge the obligation to do so by perpetual enactment, if the laws that commanded the tithe were contradictory. And the more closely we look at the subject, the more clearly will the distinction between the first and second tithes appear. The first was only an ordinary rate for the support of the Levitical ministry. No sacredness attached to it.

The second was a tithe taken for Jehovah, that you may learn to fear Jehovah your God always (Deuteronomy 14:23). The tithe was either to be a joyful feast for the family or a special gift to God’s poor. It furnished a table spread by the God of Israel for the entertainment of His guests. Why this should be confused with the ordinary rate for the maintenance of the Levitical ministry, it is not easy to understand.