“You shall tithe all the yield of your seed that comes from the field year by year.
22. Thou shalt truly tithe. He repeats in general terms the law before enacted, whereby he claims for God the tithe of all the fruit. He does not, however, immediately declare to whom they are to be paid, but inserts some provisions respecting other offerings, which I have elsewhere explained.
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
Thou shalt then turn it into money,.... The tithe, which would be lighter and easier carriage: and bind up the money in thine hand; put it into a bag or purse, and tie it up and carry it in the hand; which some think was ordered, that it might not be mixed with other money; but it seems only to have respect to journeying, and making it fit for that.