Deuteronomy 14:22 · Bible study
Deuteronomy 14:22 Commentary: The Festival Tithe and Its Purpose
Hebrew · 11 what the commentators say
Meaning in one sentence
An in-depth study of Deuteronomy 14:22 examining the meaning, grammar, and debate over whether this refers to the first or second tithe, and its significance for worship
Research Summary
- Meaning: A command to set aside a tenth of annual agricultural produce, eaten as a joyful feast before God at the sanctuary and given to the poor every third year.
- Key words: עַשֵּׂ֣ר תְּעַשֵּׂ֔ר (tithe, surely tithe), infinitive absolute + imperfect for emphasis; שָׁנָ֥ה שָׁנָֽה (year by year), annual regularity; תְּבוּאַ֣ת (produce), yield of the field.
- Main debate: Whether this verse refers to the first tithe (for Levites) or the second tithe (festival tithe). Most commentators identify it as the second tithe; Calvin sees it as a general recall of earlier tithing law.
- Theological theme: God’s ownership of the land, worship through joyful generosity, and provision for the vulnerable as integral to holiness.
- Best use: Teaching on the purpose and spirit of tithing, not a legal burden but a rhythm of celebration, worship, and community care.
Translation Comparison
BSB Berean Standard Bible 2020
You must be sure to set aside a tenth of all the produce brought forth each year from your fields.
WEB World English Bible 2000
You shall surely tithe all the increase of your seed, that which comes out of the field year by year.
KJV King James Version 1769
Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
ASV American Standard Version 1901
Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year.
YLT Young's Literal Translation 1898
`Thou dost certainly tithe all the increase of thy seed which the field is bringing forth year by year;
Darby Darby Bible 1890
Thou shalt truly tithe all the increase of thy seed, the produce of the field, year by year.
Douay-Rheims Douay-Rheims Bible 1899
Every year thou shalt set aside the tithes of all thy fruits that the earth bringeth forth,
Translations in other languages (10 available)
Indispensablemente diezmarás todo el producto de tu simiente, que rindiere el campo cada un año.
Indispensavelmente dizimarás todo o produto de tua semente, que render o campo cada ano.
Tu lèveras la dîme de tout ce que produira ta semence, de ce que rapportera ton champ chaque année.
Du sollst alle Jahre den Zehnten absondern alles Ertrages deiner Saat, der aus deinem Acker kommt,
Gij zult getrouwelijk vertienen al het inkomen uws zaads, dat elk jaar van het veld voortkomt.
Avrete cura di prelevare la decima da tutto quello che produrrà la tua semenza, da quello che ti frutterà il campo ogni anno.
Ochotnie będziesz dawał dziesięciny ze wszystkiego urodzaju nasienia twego, co się urodzi na polu na każdy rok.
Отделяй десятину от всего произведения семян твоих, которое приходит с поля [твоего] каждогодно,
「你要把 你撒種 所產的，就是你田地 每 年 所出的，十分 取一分；
Put on one side a tenth of all the increase of your seed, produced year by year.
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Deuteronomy 14:22
Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.
Scholars' Consensus
Commentators broadly agree that Deuteronomy 14:22 introduces the second tithe, the festival tithe, distinct from the first tithe given to the Levites (Numbers 18:21). Adam Clarke states it “meaning the second tithe which themselves were to eat” (verse 23). Barnes adds that the verse “refers more particularly to the second or festival tithe, which was an exclusively vegetable one.” Gill explicitly calls it “a different tithe from that which was made and given to the Levites.” The Cambridge Bible for Schools and Colleges similarly describes a tithe “carried to the Sanctuary and eaten before God by the offerers.” Keil and Delitzsch treat it as a general precept recalling earlier laws, but they note that the context immediately pivots to sacrificial meals. The command is reinforced grammatically: the Hebrew pairs the infinitive absolute (ʿaśśēr, H6237) with the imperfect verb (teʿaśśēr), “you shall surely tithe”, giving the instruction extra force. The annual repetition (šānâ šānâ, “year by year”) signals a regular, not occasional, obligation. The consensus thus: this verse commands a yearly tithe from agricultural produce, to be eaten as a sacred feast before Yahweh at the central sanctuary, forming the basis for both worship and communal provision.
How settled is the interpretation?
Interpretive difficulty: Medium
Main views:
- Second tithe (festival tithe): The immediate context (vv. 23–27) describes eating the tithe at the sanctuary, which matches the second tithe, not the first tithe given to Levites. Most commentators (Clarke, Barnes, Gill, Cambridge Bible) adopt this view.
- General tithing command: Calvin and, to some extent, Keil & Delitzsch read the verse as a general recall of earlier tithing law (Leviticus 27:30; Numbers 18:21), without specifying which tithe, until the context clarifies the festival use.
What is clear: The command to set aside a tenth of agricultural produce annually is unambiguous, and the surrounding verses make clear that this tithe was to be used for worship at the sanctuary and for the support of the poor and landless.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Which tithe is commanded? | Christians agree that the verse commands a tithe from agricultural produce. | Many Protestant and Jewish commentators identify it as the second tithe (festival tithe), distinct from the Levitical first tithe (e.g., Adam Clarke, Barnes, Gill). Calvin reads it as a general reiteration of earlier tithing law without specifying which tithe. |
| Recipients of the tithe | The tithe was used for worship (sanctuary feasts) and for supporting the vulnerable (Levites, foreigners, orphans, widows). | The first tithe (Numbers 18) belonged exclusively to the Levites; the second tithe was consumed by the offerer and his household. Some traditions see all tithing as directed to the priesthood; others distinguish the festival tithe as a separate obligation. |
| Frequency and cycle | The tithe was annual, with a special third-year provision. | Jewish tradition describes a repeating three-year cycle: years one and two for the festival tithe, year three for the poor tithe. Some Christian interpreters apply the pattern figuratively; others see it as a historical practice not binding under the new covenant. |
| Application for Christians | The principle of generous, joyful giving to God and care for the poor remains relevant. | Some Christians teach a 10% tithe as a continuing obligation; others see the New Testament as calling for proportionate, cheerful giving (2 Corinthians 9:7) without a fixed percentage. Both views seek to honor God’s ownership. |
Historical & Cultural Context
Deuteronomy 14:22 sits within a section on practical holiness for a people called to be “a holy people to Yahweh your God” (v. 2). After laws on clean and unclean foods (vv. 3, 21), the text turns to how Israel’s agricultural wealth is to be sanctified. Ancient Israel was an agrarian society; the “increase of your seed”, grain, wine, oil, represented both livelihood and divine blessing. Tithing was not optional; it was how the nation acknowledged God as the true owner of the land.
The surrounding verses (vv. 23, 29) describe a three-year cycle. In years one and two, the tithe was taken to the sanctuary and consumed in a festive meal before God, along with the firstborn of the herd and flock. If the journey was too long, the tithe could be turned into money and spent at the sanctuary on whatever the worshiper desired (vv. 24, 26). In the third year, the tithe was stored within the towns and given to the Levites, foreigners, orphans, and widows (vv. 28, 29).
This system presupposes a central sanctuary, “the place which he chooses to cause his name to dwell” (v. 23), a key theme in Deuteronomy. By eating the tithe in God’s presence, Israel learned “to fear Yahweh your God always” (v. 23). The historical purpose was twofold: worship through joyful communion with God, and social justice by supporting those without land. Jewish tradition (as reflected in the Talmud and echoed by Adam Clarke, citing Ainsworth) understood this as the “second tithe” (maʿaser sheni), distinct from the “first tithe” that belonged to the Levites (Numbers 18:21, 24). The first tithe supported the priesthood; the second tithe was a holy meal for the offerer and a safety net for the poor.
Textual Notes
The supplied sources note no significant textual variants for Deuteronomy 14:22. The Hebrew text is stable across major manuscripts, including the Masoretic Text and the Dead Sea Scrolls. The verse’s wording is consistent with the surrounding legal material in Deuteronomy.
Reception History
Jewish tradition, reflected in the Talmud and Mishnah, consistently read this verse as instituting the maʿaser sheni (second tithe), to be eaten in Jerusalem or converted to money for a festive meal. Early Christian commentators, such as those represented in the Protestant works cited, Calvin, Matthew Henry, and the Cambridge Bible, largely followed this interpretation, though they differed on whether the legal detail applied to the church. The patristic period did not often treat this verse in detail, but the principle of tithing for worship and the poor was widely affirmed. Medieval Jewish exegetes like Rashi connected the “year by year” phrase to the obligation of tithing before the Feast of Weeks. In the Reformation, the verse was used to argue for both the duty of tithes and the freedom to use them for celebration rather than mere taxation. Modern Christian scholarship continues to debate the relationship between the first and second tithes, but the festival character of this command is acknowledged across traditions.
Preaching This Verse
Three-Point Outline
- Recognize God’s ownership: The command to tithe “all the increase” acknowledges that the land and its yield ultimately belong to Yahweh. Tithing is not a transaction; it is a response to the One who gives the harvest.
- Celebrate in God’s presence: The tithe was to be eaten before the Lord at the sanctuary, a meal of joy, not grim duty. This reframes giving as an act of worship and feasting, rooted in relationship.
- Provide for the vulnerable: Every third year the tithe remained local to feed Levites, foreigners, orphans, and widows. Tithing is incomplete if it does not care for the poor.
Five-Point Outline
- The command’s force: the Hebrew double verb (“surely tithe”) leaves no room for optional charity. It is a binding obligation, yet framed as an invitation to joy.
- The scope of the tithe: all produce of the field, “year by year”, not a single gift, but a rhythm of ongoing generosity.
- The worship dimension: the tithe was eaten at the sanctuary, turning a household’s economic provision into a holy feast before God.
- The flexibility in practice: the allowance to convert the tithe into money (vv. 24, 26) shows that God’s commands adapt to circumstances without losing their heart.
- The social consequences: the third-year tithe directly supported the landless, the immigrant, and the destitute. Tithing builds a community where no one is forgotten.
Illustration Hooks
- The family harvest dinner: Imagine a farming family setting aside the best portion of their crop not for sale, but to travel to a central place and share a meal with neighbors, Levites, and the poor. Tithing was not a 10% tax; it was the centerpiece of a community feast.
- The third-year safety net: In a village, every three years the stored tithe functioned like a modern food bank. Families who knew they would be cared for in lean times could sow more boldly. This is generosity as a system, not a one-off.
- The saved-up vacation fund: The law allowed distant worshipers to convert tithe to cash and spend it freely at the sanctuary, “whatever your soul desires” (v. 26). This flips the image of tithing as loss; it is God giving his people permission to celebrate.
Questions Your Congregation Is Asking
- Is the Old Testament tithe (10%) still required for Christians today, or is it replaced by a different standard?
- If I tithe, does all of it have to go to my local church, or can some be used for other Christian work or the poor?
- How can I make my giving feel like joyful worship rather than a budget line?
Leading a Discussion
This passage invites us to see tithing not merely as a financial duty but as a rhythm of worship and care. In ancient Israel, the tithe was the center of a family’s annual celebration and the backbone of a community safety net. As you discuss, consider how these principles might shape your own patterns of giving and gratitude.
Discussion Questions
- Read Deuteronomy 14:22, 29. What does the phrase “surely tithe” (the Hebrew double verb) tell us about the importance God places on this command?
- The tithe was to be eaten “before Yahweh your God” at the sanctuary. How does the idea of a festive meal change the way you think about giving?
- Why do you think God allowed the tithe to be converted into money for those who lived far from the sanctuary (vv. 24, 26)? What does this teach about the spirit of the law?
- What was the purpose of the third-year tithe (vv. 28, 29)? How did it serve the Levites, foreigners, orphans, and widows?
- In what ways does this passage connect worship with social justice? Are those two things linked in your own practice of giving?
- How does the promise “that the Lord your God may bless you in all the work of your hand” (v. 29) relate to the act of tithing? Is blessing conditional on generosity, or is it a gracious gift?
- If you were to apply the principles of this passage today, what would change about how you give your time, money, or resources?
Word Study
The key original-language words in this verse. Select any word for its full lexicon entry — meaning, every occurrence in Scripture, and related words.
Cross-References
Source: Treasury of Scripture Knowledge (TSK, public domain)
| Leviticus 27:30 | “‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh. |
| Leviticus 27:33 | He shall not examine whether it is good or bad, neither shall he exchange it. If he exchanges it at all, then both it and that for which it is exchanged shall be holy. It shall not be redeemed.’” |
| Numbers 18:21 | “To the children of Levi, behold, I have given all the tithe in Israel for an inheritance, in return for their service which they serve, even the service of the Tent of Meeting. |
| Deuteronomy 12:6 | You shall bring your burnt offerings, your sacrifices, your tithes, the wave offering of your hand, your vows, your free will offerings, and the firstborn of your herd and of your flock there. |
| Deuteronomy 12:17 | You may not eat within your gates the tithe of your grain, or of your new wine, or of your oil, or the firstborn of your herd or of your flock, nor any of your vows which you vow, nor your free will offerings, nor the wave offering of your hand; |
| Deuteronomy 26:12 | When you have finished tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates and be filled. |
| Deuteronomy 26:15 | Look down from your holy habitation, from heaven, and bless your people Israel, and the ground which you have given us, as you swore to our fathers, a land flowing with milk and honey.” |
| Nehemiah 10:37 | and that we should bring the first fruits of our dough, our wave offerings, the fruit of all kinds of trees, and the new wine and the oil, to the priests, to the rooms of the house of our God; and the tithes of our ground to the Levites; for they, the Levites, take the tithes in all our farming villages. |
Interlinear and lexical data from STEPBible (CC BY 4.0). Cross-reference data from OpenBible.info (CC BY 4.0). Commentaries are public domain.
For personal reflection
Read the devotional page — prayer, application, and "for families"
What the Commentators Say
11 public-domain commentaries, condensed into plain language.
Adam Clarke's Commentary Methodist/Wesleyan 1826
Clarke clarifies that this command refers to the second tithe, not the first. The owners themselves ate this tithe before the Lord in the first and second years, while in the third year it went to the Levites and the poor, with the pattern repeating until the seventh year’s Sabbath rest.
Barnes' Notes on the Bible Protestant 1832
Barnes draws a distinction between the general tithe laws of earlier books and the specific regulation here. He identifies this as the second or festival tithe, which consisted entirely of vegetable produce, unlike the first tithe that included animals.
Calvin's Commentaries Reformed 1564
Calvin stresses that tithing is not merely a duty but a matter of justice toward the Levites, who own no land and depend on these gifts for daily food. Withholding what is assigned to them is cruel theft. Paying grudgingly also makes one wicked and unjust.
Cambridge Bible for Schools and Colleges Anglican 1880
The commentator notes a distinctive feature in Deuteronomy's tithe law: every third year the full tithe stayed entirely for local poor and Levites, not taken to the sanctuary. This contrasts with the first two years when a tithe was brought to the temple. The phrase "all the tithe" likely means no tithe went to the sanctuary that year.
Geneva Bible Notes Reformed 1599
The Geneva Note stresses the regular, yearly obligation of this tithe — it is not a one-time gift but an annual duty from each harvest. The command applies specifically to the increase that God gives from the field, not from other sources. Faithful giving is thus a recurring act of worship tied to the land’s produce.
Gill's Exposition of the Bible Baptist 1748
Gill distinguishes this tithe from the one given to the Levites. Here the owners themselves eat from the tithed produce, so the tithing is left to their own faithful accounting. It applies only to sown seed that yields food for humans, not to wild growth like mushrooms that have no owner.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB emphasizes that tithing the year's increase was a fixed religious duty, not a voluntary gift. Produce was to be brought to the sanctuary in kind, but the law permitted turning it into money when distance made that impractical.
Keil & Delitzsch OT Commentary Protestant 1876
Keil and Delitzsch distinguish two sides of sanctifying food: abstaining from unclean things and delivering tithes to the sanctuary for festive meals. The tithe law aims at sacrificial meals where Israel rejoices before God. True fear of the Lord here means joyful reverence in fellowship with Him, not merely a sense of dependence.
Lange's Commentary Reformed 1857
Lange reads the food and mourning laws as Israel's daily confession that they belong to the living God, not to death. The prohibitions against heathen mourning rites and unclean foods mark Israel as holy children who visibly separate themselves from sin and the dominion of death, pointing back to the original creation.
Matthew Henry's Commentary Reformed/Presbyterian 1710
Matthew Henry observes that the land's produce was tithed twice, so together a full fifth was given to God, leaving four-fifths for ordinary use. He calls this an easy rent, since what belonged to God was still spent for the people's own benefit and advantage.
Wesley's Explanatory Notes Methodist/Wesleyan 1754
Wesley identifies the phrase "all the increase" as referring to the second tithe, which he equates with the tithe of the first year described in Deuteronomy 14:28. His point is that these two passages describe the same offering.