then you shall say before the LORD your God, ‘I have removed the sacred portion out of my house, and moreover, I have given it to the Levite, the sojourner, the fatherless, and the widow, according to all your commandment that you have commanded me. I have not transgressed any of your commandments, nor have I forgotten them.
Concerning the disposal of their tithe the third year we had the law before, Deu 14:28, Deu 14:29. The second tithe, which in the other two years was to be spent in extraordinaries at the feasts, was to be spent the third year at home, in entertaining the poor.
Commenting on Deuteronomy 26:12-15
Then thou shalt say before the Lord thy God,.... Make the following declaration as in his presence; for this was not made in the tabernacle or temple at, Jerusalem, since the tithe was to be eaten with the poor in the gates of the owner, as in Deu 26:12, I have brought away the hallowed things out of mine house: which Aben Ezra and Onkelos...
thou shalt say before the Lord thy God, I have brought away the hallowed things out of mine house--This was a solemn declaration that nothing which should be devoted to the divine service had been secretly reserved for personal use.