(29) And the Levite.--Rashi says, "the Levite shall come and take the first tithe (described in Numbers 18), and the stranger and the fatherless and the widow the second tithe." But there is no proof whatever that anything except the second tithe is alluded to in the whole of this passage. The Levite always shared with the poor (see Deuteronomy 16:11; Deuteronomy 16:14). Rashi's opinion is worth notice chiefly for the following reason. Some modern critics insist that the Law of Deuteronomy is contradictory to that of Numbers in respect of tithe; but if the Jews, who kept the whole Law strictly, not only saw no discrepancy between its several precepts, but actually took the precept in Deuteronomy to imply the precept in Numbers, why should we go out of our way to make difficulties now? If the precepts were harmonious and compatible, why should they be the work of different men? It is hardly likely that a whole nation would consent to pay double tithes, and acknowledge the obligation to do so by perpetual enactment, if the laws that commanded the tithe were contradictory. And the more closely we look at the subject, the more clearly will the distinction between the first and second tithes appear. The first was only an ordinary rate for the support of the Levitical ministry. No sacredness attached to it. The second was a tithe taken for Jehovah, "that thou mayest learn to fear Jehovah thy God always" (Deuteronomy 14:23). The tithe was either to be a joyful feast for the family, or a special gift to God's poor. It furnished a table spread by the God of Israel for the entertainment of His guests. Why this should be confused with the ordinary rate for the maintenance of the Levitical ministry, it is not easy to understand.

14:22-29 A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.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 the fatherless, and the widow, which are within thy gates, shall come; and take the second tithe, as the above writer rightly interprets it, and which he says is the poor's of this year; see Deuteronomy 12:12,

and shall eat and be satisfied; make a plentiful meal, eat freely as at a feast; and, as the same writer observes, they were not obliged to eat it at Jerusalem, according to the way they were bound to eat the second tithe of the two years, that is, the two preceding this:

that the Lord thy God may bless thee in all the work of thine hand which thou doest; as might be expected, when his commands, and particularly those respecting the tithes and firstlings, were obeyed.