John Gill 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 all the increase of your seed
This was a different tithe from that which was made and given to the Levites, and out of which a tithe was taken and given to the priests, and which they only ate of; but this, as appears by the following verse, was what the owners themselves ate of, and so the tithing was left to be made by them themselves, and which they were to be sure to make, and to make it truly and faithfully:

that the field brings forth year by year ;
being ploughed and sowed yearly, the produce of it was to be tithed yearly; the Jewish writers^F20.

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FOOTNOTES:

• F20: Ib. in Misn. Maaserot, c. 1. sect. 1. observe on this, that it must be what the earth produces, and is fit for food: and it must be your seed, which is especially yours, and is not common, but has an owner, and this excludes mushrooms which you sow not, and therefore cannot be called your seed.