Then you may spend the money on anything you desire: cattle, sheep, wine, strong drink, or anything you wish. You are to feast there in the presence of the LORD your God and rejoice with your household.
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, because he hath no part nor inheritance with thee,.... Shall come and take the first tithe, according to Jarchi; but though this he was to do, yet is not what is intended here, but he was to partake of the second tithe, or what was in the room of it, the poor's tithe, with whom he is here joined: and the stranger...
And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household, (g) After the Priest has received the Lord's part.