John Gill Commentary Deuteronomy 26:13

"And thou shalt say before Jehovah thy God, I have put away the hallowed things out of my house, and also have given them unto the Levite, and unto the sojourner, to the fatherless, and to the widow, according to all thy commandment which thou hast commanded me: I have not transgressed any of thy commandments, neither have I forgotten them:" — Deuteronomy 26:13 (ASV)

Then you shall say before the Lord your God
Make the following declaration as in his presence; for this was not made in the tabernacle or temple at Jerusalem, since the tithe was to be eaten with the poor in the gates of the owner, as in (Deuteronomy 26:12).

I have brought away the hallowed things out of [mine] house:
which Aben Ezra and Onkelos interpret of the tithe; but it seems, besides that, to take in everything devoted to all holy uses, be they what they will, which were at this time to be separated from a man's own common goods, and applied to the purposes for which they were designed and devoted, and particularly what was to be given to the poor.

and also have, given them unto the Levite, and unto the stranger, to
the fatherless, and to the widow, according to all your commandments
which you have commanded me;
giving to each according as the law directs; which the Targum of Jonathan and Jarchi interpret as before, giving the first tithe to the Levites, and the second tithe to the rest.

I have not transgressed your commandments, neither have I forgotten
[them]:
neither broken them wilfully, nor omitted them through carelessness, negligence, and forgetfulness, but was mindful to observe them punctually and exactly.