(23) And thou shalt eat before the Lord thy God--i.e., thou shalt eat the second tithe. This was to be done two years; but in the third and sixth years there was a different arrangement (see Deuteronomy 14:28). In the seventh year, which was Sabbatical, there would probably be no tithe, for there was to be no harvest. The profit of the earth was for all, and every one was free to eat at pleasure.

14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, 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 all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, 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.And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there,.... See Deuteronomy 12:5 there the tithe of all the fruits of the earth was to be eaten; this is the second tithe, as the Targum of Jonathan, and so Jarchi, and which is more particularly described as follows:

the tithe of thy corn, of thy wine, and of thine oil: see Deuteronomy 12:7,

and the firstlings of thine herds, and of thy flocks; of which see the note on the above place:

that thou mayest learn to fear the Lord thy God always; which such a constant practice would inure unto; see Deuteronomy 10:12.