Deuteronomy 26:12 - Meaning and Application

About the use of their tithe in the third year, the law had already been given before, in (Deuteronomy 14:28-29). In the other two years, the second tithe was used for the special feasts. But in the third year, it was to stay at home and be used to feed the poor. Since this was done away from the priests’ direct watch, and since the people were trusted to handle it honestly, the law required them, when they came to the next feast before the Lord, to testify as if under oath that they had carried out their duty faithfully and had kept their trust.

They were to make a serious declaration to that effect in (Deuteronomy 26:13-14). First, they were to say that no holy things had been kept back. “I have taken them out of my house,” they were to say, “and nothing remains there except what is mine.” Second, they were to say that the poor, especially poor ministers, poor foreigners, and poor widows, had received their share according to God’s command. It is right that God, who gives us everything by his providence, should also direct how we use it by his law. Even though we are no longer under the same detailed rules for giving as they were, we are still commanded in general to give alms from what we have. Then, and only then, are our possessions truly clean to us. We can enjoy what God has given only after he has received what is due to him from it. This command was not to be broken, not even on the excuse that it had been forgotten (Deuteronomy 26:13).

Third, they were to say that none of the tithe had been used for ordinary or improper purposes. This likely refers to the tithe of the other two years, which the owners were allowed to eat themselves. They had to declare, first, that they had not eaten it while mourning, since mourning for the dead often made a person ceremonially unclean, and also that they had not eaten it with bitterness, as people who live in gloom and sorrow. Second, they were to say that they had not wrongly turned it to common use, because it did not belong to them for that purpose. Third, they were to say that they had not given it for the dead, either to honor dead idols or in hope of helping dead friends. Requiring them to make this public declaration every three years would press them to act honestly, since they knew they would later have to account for it. It is wise to keep a clear conscience at all times, so that when we give our account, we can stand before God without shame. The Jews said this declaration of integrity was to be spoken in a low voice, because it might sound like self-praise, while the earlier confession of God’s goodness was to be spoken aloud for his glory. Anyone who could not honestly make this declaration had to bring a guilt offering (Leviticus 5:15).

To this solemn declaration they were also to add a solemn prayer in (Deuteronomy 26:15). This prayer was not only for themselves, but for all God’s people Israel, because when the whole nation has peace and prosperity, each person shares in it. From this we should learn to pray with public concern, and to plead with God for blessings on our land and nation, our English Israel, and on the whole church, which we are told to keep in view in prayer as the Israel of God (Galatians 6:16). In this prayer, we are taught to look up to God as one who dwells in a holy place, and from that to see that holiness belongs in his house, and that he will be honored by those near him. We are also taught to depend on God’s favor and caring attention as enough to make us and our people happy. And we should count it great kindness that God would even look upon so large and honored a people as Israel was. That is truly looking down in mercy. We are to earnestly ask God to bless his people Israel, and the land he has given us. For how could the earth give its increase, or how could we enjoy it, unless God, even our own God, gives his blessing along with it? (Psalm 67:6)