(26) Thou shalt bestow that money.--The Jews were very particular in not permitting the second tithe to be expended upon anything not permitted here. The rules as to its disposal form a separate treatise in the Talmud, called Ma'aser Sheni, "second tithe."

Or for strong drink.--From this it is clear that the use of strong drink is not sinful in itself. The same word appears in its Greek form (Heb., shecar; Greek, siker) in Luke 1:15.

Verse 26. - Strong drink; shecar (שֵׁכַר). "Any drink which can inebriate, whether that is made from grain, or the juice of apples, or when honey is boiled into a sweet and barbarous potion, or the fruit of the palm [dates], is expressed into liquor, and the duller water is colored by the prepared fruits" (Jerome, 'De Vit. Cler.').

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 thou shall bestow that money for whatsoever thy soul lusteth after,.... He might buy what provision he would with it, what he best liked, and was most agreeable to his appetite:

for oxen, or for sheep; he might purchase beef or mutton, or any other sort of meat that could be got, and was lawful to be eaten, as before directed:

or for wine, or for strong drink; to drink with his food, whether wine or any other liquor; the Targum of Jonathan is, wine new or old, which he chose; but the latter, strong drink, Aben Ezra says, was a liquor made of honey and of dates, of wheat and of barley:

or for whatsoever thy soul desireth; whether eatable or drinkable:

and thou shalt eat there before the Lord thy God; he having put his name in that place; and dwelling there, as the Lord did in the temple of Jerusalem:

and thou shalt rejoice, thou and thy household; eat their food with cheerfulness and gladness, making a feast of it and keeping it as such, he and his whole family, his wife and children, or as many as were with him; and all males were obliged to appear at the three grand yearly festivals, and it was at one of these this was to be done.