Matthew Henry Commentary Deuteronomy 14:22-29

"Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year. And thou shalt eat before Jehovah thy God, in the place which he shall choose, to cause his name to dwell there, the tithe of thy grain, of thy new wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear Jehovah thy God always. 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; then shalt thou turn it into money, and bind up the money in thy hand, and shalt go unto the place which Jehovah thy God shall choose: and thou shalt bestow the money for whatsoever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou and thy household. And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee. 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: and the Levite, because he hath no portion nor inheritance with thee, and the sojourner, and the fatherless, and the widow, that are within thy gates, shall come, and shall eat and be satisfied; that Jehovah thy God may bless thee in all the work of thy hand which thou doest." — Deuteronomy 14:22-29 (ASV)

A second portion from the produce of their land was required. This whole provision was evidently directed against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, generosity, and cheerfulness, and established a fund for the relief of the poor. They were taught that their worldly possessions were most comfortably enjoyed when shared with their fellow believers who were in need.

If we serve God in this way, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is essential for our outward prosperity; and without that blessing, the work of our hands will accomplish nothing. The blessing descends upon the working hand.

Do not expect God to bless you in your idleness and love of ease. And it descends upon the giving hand. The one who scatters in this way certainly increases; and to be free and generous in the support of religion and any good work is the surest and safest way of thriving.