Deuteronomy 26:12
in Deuteronomy 26When you have finished laying aside a tenth of all your produce in the third year, the year of the tithe, you are to give it to the Levite, the foreigner, the fatherless, and the widow, that they may eat and be filled within your gates.
BSB
The same verse in ASV and KJV ▾
ASV
When thou hast made an end of tithing all the tithe of thine increase in the third year, which is the year of tithing, then thou shalt give it unto the Levite, to the sojourner, to the fatherless, and to the widow, that they may eat within thy gates, and be filled.
KJV
When thou hast made an end of tithing all the tithes of thine increase the third year, which is the year of tithing, and hast given it unto the Levite, the stranger, the fatherless, and the widow, that they may eat within thy gates, and be filled;
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This verse in Deuteronomy 26
Commentary
6 notes on this verseWhen thou hast made an end of tithing all the tithes of thine increase,.... Which, according to Maimonides (k), is to be understood of the feast, in which all tithes are finished, which is the feast of the passover: the third year, which is the year of tithing; that is, the third from every seventh, when the land lay fallow.
This site's exposition
When you have finished laying aside a tenth of all your produce in the third year
on Deuteronomy 26:12-13
The third-year tithe goes to the Levite, the foreigner, the fatherless and the widow. It is eaten in a man's own towns, as 14:28-29 ruled.
The record, by era
The Puritans and the Awakening1 voice
), it is therefore required that when at the next feast after they appeared before the Lord they should there testify (as it were) upon oath, in a religious manner, that they had fully administered, and been true to their trust.
quarantine:debris (2026-07-29) — leading-punctuation+unbalanced-parens
The Nineteenth Century3 voices
The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deu 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.
A commentator
Jamieson, Fausset & Brown1802–1910
Commentary Critical and Explanatory on the Whole Bible (1871)
The first was appropriated to the Levites (Nu 18:21). The second, being the tenth of what remained, was brought to Jerusalem in kind; or it was converted into money, and the owner, on arriving in the capital, purchased sheep, bread, and oil (De 14:22, 23).
A commentator
Albert Barnes1798–1870
Notes, Explanatory and Practical, on the Old and New Testaments (1832-1869)
proposed
See the marginal reference to Numbers and note. A strict fulfillment of the onerous and complicated tithe obligations was a leading part of the righteousness of the Pharisees: compare Mat 23:23.
The words behind it
19 Hebrew wordsEvery Hebrew word of this verse in the order it stands, with what it means and the door to its own study. The last column counts the times a word stands in the whole Bible: the rarer the word, the more the places it appears belong together.
| Hebrew | Sound | Meaning | Word study | In the Bible |
|---|---|---|---|---|
| כִּ֣י | ki | if | H3588 → | 4482 times |
| תְכַלֶּ֞ה | tekhaleh | you will finish | H3615 → | 208 times |
| לַ֠עְשֵׂר | la'ser | to tithe | H6237 → | 9 times |
| אֶת־ | ʾet- | <obj.> | H853 → | 10935 times |
| כָּל־ | kol- | all | H3605 → | 5413 times |
| מַעְשַׂ֧ר | ma'sar | [the] tithe of | H4643 → | 32 times |
| תְּבוּאָתְךָ֛ | tevuatekha | produce your | H8393 → | 42 times |
| בַּשָּׁנָ֥ה | bashanah | in the year | H8141 → | 877 times |
| הַשְּׁלִישִׁ֖ת | hashelishit | <the> third | H7992 → | |
| שְׁנַ֣ת | shenat | [the] year of | H8141 → | 877 times |
| הַֽמַּעֲשֵׂ֑ר | hamaaser | the tithe | H4643 → | 32 times |
| וְנָתַתָּ֣ה | venatatah | and you will give [it] | H5414 → | 2011 times |
| לַלֵּוִ֗י | lalevi | to the Levite | H3881 → | 291 times |
| לַגֵּר֙ | lager | to the sojourner | H1616 → | 92 times |
| לַיָּת֣וֹם | laiyatom | to the fatherless one | H3490 → | 42 times |
| וְלָֽאַלְמָנָ֔ה | velaalmanah | and to the widow | H490 → | 56 times |
| וְאָכְל֥וּ | veakhelu | and they will eat | H398 → | 810 times |
| בִשְׁעָרֶ֖יךָ | vishareikha | in gates your | H8179 → | 374 times |
| וְשָׂבֵֽעוּ׃ | vesaveu | and they will be satisfied | H7646 → | 97 times |
כִּ֣יif
kiH3588 →4482 times
תְכַלֶּ֞הyou will finish
tekhalehH3615 →208 times
לַ֠עְשֵׂרto tithe
la'serH6237 →9 times
אֶת־<obj.>
ʾet-H853 →10935 times
כָּל־all
kol-H3605 →5413 times
מַעְשַׂ֧ר[the] tithe of
ma'sarH4643 →32 times
תְּבוּאָתְךָ֛produce your
tevuatekhaH8393 →42 times
בַּשָּׁנָ֥הin the year
bashanahH8141 →877 times
הַשְּׁלִישִׁ֖ת<the> third
hashelishitH7992 →
שְׁנַ֣ת[the] year of
shenatH8141 →877 times
הַֽמַּעֲשֵׂ֑רthe tithe
hamaaserH4643 →32 times
וְנָתַתָּ֣הand you will give [it]
venatatahH5414 →2011 times
לַלֵּוִ֗יto the Levite
laleviH3881 →291 times
לַגֵּר֙to the sojourner
lagerH1616 →92 times
לַיָּת֣וֹםto the fatherless one
laiyatomH3490 →42 times
וְלָֽאַלְמָנָ֔הand to the widow
velaalmanahH490 →56 times
וְאָכְל֥וּand they will eat
veakheluH398 →810 times
בִשְׁעָרֶ֖יךָin gates your
vishareikhaH8179 →374 times
וְשָׂבֵֽעוּ׃and they will be satisfied
vesaveuH7646 →97 times
A shaded row is a word that stands 400 times or fewer in the Bible.
The walk
8 stopsEach card is a verse this one points to, and under it the verses that one points to in turn. Where several paths arrive at the same place, that place is listed first: the text keeps returning to it.
Through
Leviticus 27:30Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD.
it leads to
- Matthew 23:23
Woe to you, scribes and Pharisees, you hypocrites! You pay tithes of mint, dill, and cumin. But you have disregarded the weightier matters of the law: justice, mercy, and faithfulness. You should have practiced…
- Nehemiah 13:12
and all Judah brought a tenth of the grain, new wine, and oil into the storerooms.
- Nehemiah 10:37–38
Moreover, we will bring to the priests at the storerooms of the house of our God the firstfruits of our dough, of our grain offerings, of the fruit of all our trees, and of…
- Genesis 28:22
And this stone I have set up as a pillar will be God’s house, and of all that You give me I will surely give You a tenth.”
- Genesis 14:20
and blessed be God Most High, who has delivered your enemies into your hand.” Then Abram gave Melchizedek a tenth of everything.
- Matthew 23:23
Through
Hebrews 7:5Now the law commands the sons of Levi who become priests to collect a tenth from the people—that is, from their brothers—though they too are descended from Abraham.
it leads to
- Leviticus 27:30–33
Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD.
- 2 Chronicles 31:4–6
Moreover, he commanded the people living in Jerusalem to make a contribution for the priests and Levites so that they could devote themselves to the Law of the LORD.
- Numbers 16:10–11
He has brought you near, you and all your fellow Levites, but you are seeking the priesthood as well.
- Leviticus 27:30–33
Where this verse is studied
On this page
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About Deuteronomy

This page draws on Adam Clarke, Commentary on the Bible; Albert Barnes, Notes, Explanatory and Practical, on the Old and New Testaments (1832-1869); Jamieson, Fausset & Brown, Commentary Critical and Explanatory on the Whole Bible; John Gill, Exposition of the Old Testament (1748-1763); John Gill, Exposition of the Old Testament and Matthew Henry, Commentary on the Whole Bible.
