John Calvin 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)

You shall truly tithe. He repeats in general terms the law previously enacted, by which he claims for God the tithe of all the fruit. He does not, however, immediately declare to whom they are to be paid, but inserts some provisions respecting other offerings, which I have elsewhere explained. But when, soon afterwards, in verse 27, he recommends the Levites to them, he shows what is the proper use to which they are to be applied. He signifies that it would be cruel to defraud the Levites of them,²¹⁷ and that they would be wicked and unjust if they were grudgingly to pay them the tithes, which were theirs by hereditary right, since their tribe possessed no inheritance in land.

²¹⁷ “S’ils soustrayent et desrobbent a leurs freres ce qui est assigne pour leur nouristure:” if they withheld and stole from their brethren what was assigned them for their maintenance. — :” if they withheld and stole from their brethren what was assigned them for their maintenance. — Fr..