But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,
24 And if the way be too long. I am prevented from understanding this restriction as having reference to the tithes, by the ordinance which is elsewhere made, that whosoever would redeem them by a money-payment, (Leviticus 27:31,) should add a fifth part, and this is omitted here; and, again, by the explanation which is soon after added, that they should bring money with them...
We have here a part of the statute concerning tithes. The productions of the ground were twice tithed, so that, putting both together, a fifth part was devoted to God out of their increase, and only four parts of five were for their own common use; and they could not but own they paid an easy rent, especially since God's part was disposed of to their own benefit and advantage.
Commenting on Deuteronomy 14:22-29
And the Levite that is within thy gates, thou shalt not forsake him,.... As not from giving him the first tithe, as Jarchi remarks, so he was not to forget him in this; he was not to leave him behind, but take him with him to partake of this entertainment: for he hath no part nor inheritance with thee in the land: see Deu 12:12.