John Gill Commentary Deuteronomy 14:24

"And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee;" — Deuteronomy 14:24 (ASV)

And if the way be too long for you ; The way from the place where any Israelite might live:

to carry it ; the tithe and the firstlings, it would be too expensive or too troublesome in any way that could be devised:

or if the place shall be too far from you, which the Lord your God shall choose to set his name there ; which by the event appeared to be the city of Jerusalem, and this from some parts of the land of Canaan was very distant:

when the Lord your God has blessed you ; with a large increase of the fruits of the earth, and of flocks and herds.