John Calvin Commentary Deuteronomy 14:28

"At the end of every three years thou shalt bring forth all the tithe of thine increase in the same year, and shalt lay it up within thy gates:" — Deuteronomy 14:28 (ASV)

At the end of three years. In my opinion, those who think that another kind of tithe is referred to here are mistaken.

It is, rather, a correction or interpretation of the Law, designed to prevent the priests and Levites alone from consuming all the tithes without applying a part to the relief of the poor, strangers, and widows.

To make this clearer, we must first observe that not every third year is prescribed here,²¹⁸ but rather that the years are counted from the Sabbatical year. We will see elsewhere that on every seventh year the land was to rest, so there was no sowing or reaping.

Therefore, after two harvests, the tithes of the third year were not the entire property of the Levites but were also shared by the poor, orphans, widows, and strangers. This can easily be seen by calculating the years, because otherwise the third year would often have fallen on the Sabbatical year, when all agriculture was at a standstill.

Now, this was a most equitable arrangement: the priests and Levites, having been well provided for during two years, were to admit their poor brethren and strangers to a share. Some part was thus withdrawn from their abundance to prevent them from giving themselves up to luxurious habits. Consequently, it was brought about that not more than a twelfth portion every year would remain to them.

In summary, there was one particular year in every seven in which the Levites did not receive the tithes for their own use alone but shared them with the orphans, widows, strangers, and the rest of the poor.

They shall eat (He says) and be satisfied—those who would otherwise have to suffer hunger—that the LORD may bless thee (verse 29), by which promise He encourages them to be liberal.

²¹⁸ “Que l’annec troisieme ne se prend pas d’une suite continuelle.” — .” — Fr.