(17) The tithe.--This is understood by Jewish commentators of what is called "the second tithe." The disposal of it is more particularly specified in Deuteronomy 14:22-29. (See also on Deuteronomy 26:12, &c.)

Verses 17-19. - (Cf. vers. 6, 7, 12.) Thou mayest not eat; literally, thou art not able to eat; i.e. there is a legal inability to this. So the verb to be able (יָכֹל) is frequently used (cf. Genesis 43; Numbers 9:6; Deuteronomy 16:5; Deuteronomy 17:15, etc.).

12:5-32 The command to bring ALL the sacrifices to the door of the tabernacle, was now explained with reference to the promised land. As to moral service, then, as now, men might pray and worship every where, as they did in their synagogues. The place which God would choose, is said to be the place where he would put his name. It was to be his habitation, where, as King of Israel, he would be found by all who reverently sought him. Now, under the gospel, we have no temple or altar that sanctifies the gift but Christ only: and as to the places of worship, the prophets foretold that in every place the spiritual incense should be offered, Mal 1:11. Our Saviour declared, that those are accepted as true worshippers, who worship God in sincerity and truth, without regard either to this mountain or Jerusalem, Joh 4:21. And a devout Israelite might honour God, keep up communion with him, and obtain mercy from him, though he had no opportunity of bringing a sacrifice to his altar. Work for God should be done with holy joy and cheerfulness. Even children and servants must rejoice before God; the services of religion are to be a pleasure, and not a task or drudgery. It is the duty of people to be kind to their ministers, who teach them well, and set them good examples. As long as we live, we need their assistance, till we come to that world where ordinances will not be needed. Whether we eat or drink, or whatever we do, we are commanded to do all to the glory of God. And we must do all in the name of the Lord Jesus Christ, giving thanks to the Father through him. They must not even inquire into the modes and forms of idolatrous worship. What good would it do them to know those depths of Satan? And our inward satisfaction will be more and more, as we abound in love and good works, which spring from faith and the in-dwelling Spirit of Christ.Thou mayest not eat within thy gates the tithe of thy corn, or of thy wine, or of thy oil,.... This cannot be understood of the tithe given to the Levites, or of that which the Levites out of theirs gave to the priests, for that was only eaten by them; but of the tithe which every three years they were to lay up within their gates, and which they were to eat with their families and others; but the other two years they were to carry it to the place the Lord chose, or turn it into money, and when they came thither purchase with it what they pleased, and eat it, they and their household, and others with them, before the Lord; see Deuteronomy 14:22,

the firstlings of thy herds or of thy flocks; these also the firstborn males belonged to the Lord, and so to the priests, and could not be eaten by the people any where; and must be understood either of the next firstlings, which were the people's, or of the female firstlings, which they might devote to the Lord, and so not allowed to eat at home, but in the chosen place:

nor any of thy vows which thou vowest, nor thy freewill offerings; which were species of peace offerings, and so to be eaten not in their own cities, but in the place appointed:

or heave offerings of thine hand; the firstfruits; see Deuteronomy 26:1 these were such they were not bound to bring, but brought them freely.