Deuteronomy 14:24
Verse 24. - In the land of Canaan, as the people would be dispersed over a wide tract, it might happen that the place which the Lord should choose was at such a distance from the usual residence of many that to observe this injunction would be to them very difficult, if not impossible. To meet this, therefore, it was enacted that the tithe might be commuted into money, and with this the things required for the sacrificial meals at the sanctuary might be purchased.

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 if the way be too long for thee,.... The way from the place where any Israelite might live:

to carry it; the tithe and the firstlings, it would be too expensive or too troublesome in any way that could be devised:

or if the place shall be too far from thee, which the Lord thy God shall choose to set his name there; which by the event appeared to be the city of Jerusalem, and this from some parts of the land of Canaan was very distant:

when the Lord thy God hath blessed thee; with a large increase of the fruits of the earth, and of flocks and herds.

Deuteronomy 14:23
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