Deuteronomy 14:22 - Meaning and Application

Here we have part of the law about tithes. The crops of the land were tithed twice, so that, taken together, a fifth of their increase was given to God, and only four-fifths were left for ordinary use. They could not deny that this was a light burden, especially since God’s share was used for their own good.

The first tithe went to support the Levites, who taught them the knowledge of God and served in holy matters. That right is treated as already established and is given to the Levites as their inheritance by law (Numbers 18:24). But here Moses is speaking of the second tithe, which was taken from what remained after the Levites had received theirs.

They were told to set this apart for God: “You shall truly tithe all the increase of your seed” (Deuteronomy 14:22). The Levites handled their own tithe, but this one was left to the owners themselves. God trusted them with it, which encouraged honesty and tested their reverence for him. To tithe truly means to be sure to do it, faithfully and carefully, so that God’s portion is not reduced by carelessness or by design. We must give God his full due from what he has given us, because we are only stewards, and stewards must give account.

They were also shown how to use it after they had set it apart. A person should set aside what God prospers him to gain, and then use it for holy purposes as God gives the chance. It is easier to give freely when we have already set the gift aside. This second tithe could be used in works of worship during the first two years after the year of release.

They were to bring it, either in kind or in its full value, to the place of worship, and there spend it in holy rejoicing before the Lord. If they could conveniently bring the goods themselves, they should do so (Deuteronomy 14:23). If not, they could turn it into money (Deuteronomy 14:24, 25), and then use that money to buy food for a feast before the Lord. Using what God has given us with thankfulness, self-control, and gladness is a way of honoring him. Contentment, holy joy, and gratitude can turn any meal into a religious feast.

The purpose of this law was that they might learn to fear the Lord their God always (Deuteronomy 14:23). It helped keep them steady in their religion in two ways. First, it brought them near the sanctuary, the holy things, and the solemn worship carried out there. What they read in the law, they would also see done in the tabernacle, and that would make a deeper mark on them. It would also guard them against the false customs of idol worship. It is good for our faith when we do not neglect gathering with God’s people (Hebrews 10:25). The fellowship of believers helps keep us in fellowship with God.

Second, it trained them to find pleasure in the most joyful parts of religion. They were to rejoice before the Lord, and that joy would help them learn to fear him always. The more delight we find in God’s ways, the more likely we are to keep walking in them. They were also told not to forget the Levites (Deuteronomy 14:27). The Levites were never to be strangers at their table, especially when they ate before the Lord.

Every third year, this tithe was to be used at home for acts of charity (Deuteronomy 14:28, 29). It was to be stored within their own gates and given to the poor. Since this law made provision for them, the poor would no doubt come and ask for it. And so they might grow used to the poor and not look down on them, they were told to welcome them into their homes. “Let them come there and eat and be satisfied.”

In this charitable use of the second tithe, they were first to think of poor ministers and encourage them by their kindness, then of poor strangers, not only to meet their needs but also to honor them and invite them to turn to God, and then of the fatherless and widows. Even if such people had some support, they could not be expected to live as comfortably as before, so they were to be treated kindly and helped to feel at ease through this invitation. God has a special care for widows and orphans, and he requires the same care from us. It honors God, and it will honor us, to help those who cannot help themselves.

If they served God this way and used what they had for good, the Lord promised to bless them in all the work of their hand. God’s blessing is everything in outward success, and without it, our labor brings no true gain. The way to receive that blessing is through diligence and generosity. The blessing rests on the working hand, not on laziness and ease. It is the hand of the diligent, under God’s blessing, that makes rich (Proverbs 10:4, Proverbs 10:22). It also rests on the giving hand. One who scatters in generosity will surely increase, and the liberal soul will be made fat. It is a certain truth, though one often doubted, that giving to the poor and supporting religion and other good works is the safest way to prosper. What is lent to the Lord will be repaid with rich interest (Ezekiel 44:30).