then you shall turn it into money and bind up the money in your hand and go to the place that the LORD your God chooses
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
At the end of three years thou shalt bring forth all the tithe of thine increase the same year,.... This, according to Aben Ezra, was a third tithe, and did not excuse the second tithe; so says:"I gave the third tithe to the repair of the temple,'' (Tobit 1:7)as in one copy, but, according to another, to the stranger, fatherless, and widow, which better agrees...
Deu 14:25-27 “Turn it into money,” lit., “give it up for silver,” sc., the produce of the tithe; “and bind the silver in thy hand,” const. praegnans for “bind it in a purse and take it in thy hand...and give the silver for all that thy soul desireth, for oxen and small cattle, for wine and strong drink,” to hold a joyous meal, to which...
Commenting on Deuteronomy 14:25-27