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Deuteronomy 14:24-27 · Bible study

Deuteronomy 14:24-27 Commentary: Tithing, Distance, and Joy

Hebrew · 9 what the commentators say

Meaning in one sentence

Why did God let far-off Israelites turn tithes into money? A study of worship, provision, and celebration near and far.

Research Summary

  • Meaning: God permits far-off Israelites to convert their tithe into money for a joyful feast at the sanctuary, provided they include the Levite.
  • Key words: kesef (silver/money), shekhar (strong drink), samach (rejoice), nefesh (soul/appetite).
  • Main debate: Whether this tithe is the second tithe (feast tithe) or the first tithe for Levites; most hold it is the second tithe.
  • Theological theme: God’s provision enables joyful worship, and worship must include the marginalized.
  • Best use: Preaching on the connection between practical discipleship, celebration, and care for the vulnerable.

Translation Comparison

BSB Berean Standard Bible 2020

24But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,

25then exchange it for money, take the money in your hand, and go to the place the LORD your God will choose.

26Then you may spend the money on anything you desire: cattle, sheep, wine, strong drink, or anything you wish. You are to feast there in the presence of the LORD your God and rejoice with your household.

27And do not neglect the Levite within your gates, since he has no portion or inheritance among you.

WEB World English Bible 2000

24If the way is too long for you, so that you are not able to carry it because the place which Yahweh your God shall choose to set his name there is too far from you, when Yahweh your God blesses you,

25then you shall turn it into money, bind up the money in your hand, and shall go to the place which Yahweh your God shall choose.

26You shall trade the money for whatever your soul desires: for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you. You shall eat there before Yahweh your God, and you shall rejoice, you and your household.

27You shall not forsake the Levite who is within your gates, for he has no portion nor inheritance with you.

KJV King James Version 1769

24And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee:

25Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose:

26And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household,

27And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

ASV American Standard Version 1901

24And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee;

25then shalt thou turn it into money, and bind up the money in thy hand, and shalt go unto the place which Jehovah thy God shall choose:

26and thou shalt bestow the money for whatsoever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou and thy household.

27And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee.

YLT Young's Literal Translation 1898

24`And when the way is too much for thee, that thou art not able to carry it--when the place is too far off from thee which Jehovah thy God doth choose to put His name there, when Jehovah thy God doth bless thee; --

25then thou hast given it in money, and hast bound up the money in thy hand, and gone unto the place on which Jehovah thy God doth fix;

26and thou hast given the money for any thing which thy soul desireth, for oxen, and for sheep, and for wine, and for strong drink, and for any thing which thy soul asketh, and thou hast eaten there before Jehovah thy God, and thou hast rejoiced, thou and thy house.

27As to the Levite who is within thy gates, thou dost not forsake him, for he hath no portion and inheritance with thee.

Darby Darby Bible 1890

24And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which Jehovah thy God will choose to set his name there, when Jehovah thy God blesseth thee;

25then shalt thou give it for money, and bind the money together in thy hand, and go to the place which Jehovah thy God will choose,

26and thou shalt give the money for whatever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou, and thy house.

27And thou shalt not forsake the Levite that is within thy gates; for he hath no portion nor inheritance with thee.

Douay-Rheims Douay-Rheims Bible 1899

24But when the way and the place which the Lord thy God shall choose, are far off, and he hath blessed thee, and thou canst not carry all these things thither,

25Thou shalt sell them all, and turn them into money, and shalt carry it in thy hand, and shalt go to the place which the Lord shall choose:

26And thou shalt buy with the same money whatsoever pleaseth thee, either of the herds or of sheep, wine also and strong drink, and all that thy soul desireth: and thou shalt eat before the Lord thy God, and shalt feast, thou and thy house:

27And the Levite that is within thy gates, beware thou forsake him not, because he hath no other part in thy possession.

Verse in Context

22 You shall surely tithe all the increase of your seed, that which comes out of the field year by year.
23 You shall eat before Yahweh your God, in the place which he chooses to cause his name to dwell, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always.
24 If the way is too long for you, so that you are not able to carry it because the place which Yahweh your God shall choose to set his name there is too far from you, when Yahweh your God blesses you,
25 then you shall turn it into money, bind up the money in your hand, and shall go to the place which Yahweh your God shall choose.
26 You shall trade the money for whatever your soul desires: for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you. You shall eat there before Yahweh your God, and you shall rejoice, you and your household.
27 You shall not forsake the Levite who is within your gates, for he has no portion nor inheritance with you.
28 At the end of every three years you shall bring all the tithe of your increase in the same year, and shall store it within your gates.
29 The Levite, because he has no portion nor inheritance with you, as well as the foreigner living among you, the fatherless, and the widow who are within your gates shall come, and shall eat and be satisfied; that Yahweh your God may bless you in all the work of your hand which you do.

Original Language (Biblical Hebrew)

וְ/כִֽי\־ ve./khi- HC/Tc H3588 and/ if
יִרְבֶּ֨ה yir.Beh HVqi3ms H7235 it will be [too] great
מִמְּ/ךָ֜ mi.me./Kha HRd/Sp2ms H4480 for/ you
הַ/דֶּ֗רֶךְ ha./De.rekh HTd/Ncbsa H1870 the/ journey
כִּ֣י ki HTc H3588 for
לֹ֣א lo' HTn H3808 not
תוּכַ֘ל tu.Khal HVqi2ms H3201 you will be able
שְׂאֵת/וֹ֒ se.'e.T/o HVqcc/Sp3ms H5375 to carry/ it
כִּֽי\־ ki- HTc H3588 that
יִרְחַ֤ק yir.Chak HVqi3ms H7368 it will be [too] far
מִמְּ/ךָ֙ mi.me./Kha HRd/Sp2ms H4480 for/ you
הַ/מָּק֔וֹם ha./ma.Kom HTd/Ncmsa H4725 the/ place
אֲשֶׁ֤ר 'a.Sher HTr H0834 where
יִבְחַר֙ yiv.Char HVqi3ms H0977 he will choose
יְהוָ֣ה Yah.weh HNpt H3068 Yahweh
אֱלֹהֶ֔י/ךָ 'e.lo.Hei./kha HNcmpc/Sp2ms H0430 God/ your
לָ/שׂ֥וּם la./Sum HR/Vqcc H7760 to/ put
שְׁמ֖/וֹ she.M/o HNcmsc/Sp3ms H8034 name/ his
שָׁ֑ם Sham HD H8033 there
כִּ֥י ki HTc H3588 for
יְבָרֶכְ/ךָ֖ ye.va.rekh./Kha HVpi3ms/Sp2ms H1288 he will bless/ you
יְהוָ֥ה Yah.weh HNpt H3068 Yahweh
אֱלֹהֶֽי/ךָ\׃ 'e.lo.Hei./kha HNcmpc/Sp2ms H0430 God/ your

Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.

Scholars' Consensus

Commentators agree that Deuteronomy 14:24-27 addresses a practical difficulty. Once Israel settles in Canaan, many will live far from the sanctuary (Deuteronomy 12:5). The law of the tithe (14:22-23) requires a sacred meal at the chosen place, but traveling with heavy produce is unrealistic for distant families. So God permits converting the tithe into money, carrying it to the sanctuary, and buying food and drink there.

Keil and Delitzsch note that this is a compassionate provision for those “for whom the fulfilment of this command would be very difficult.” Calvin adds that it is not about redeeming tithe with a fifth (Leviticus 27:31), but about buying offerings at Jerusalem. Matthew Henry sees here both feasting before God and care for the Levite. The goal is worship, a joyful meal “before Yahweh your God.”

How settled is the interpretation?

Interpretive difficulty: Medium

Main views:

  1. Second-tithe feast view: Points to the context of 14:22-23 and parallels with 12:5-7, 17-18, and Jewish tradition.
  2. General offering view: Calvin argues against a tithe proper, noting the absence of the fifth-part addition (Lev 27:31); sees it as a permission to buy offerings.
  3. Worship-inclusivity view: Emphasizes the practical concession for distance as a model for God’s accommodation to human limitations.

What is clear: God provides a way for those far from the sanctuary to worship with joy, and He commands that the landless Levite be included in the feast.

What Scholars Agree and Debate

TopicAgreedDebated
Which tithe is this?All agree it is a tithe meant for a sacred meal at the sanctuary, distinct from the tithe for Levites described in Numbers 18.Jewish tradition (Talmud) identifies it as the 'second tithe'; some Protestant interpreters (e.g., Calvin) see it as a general offering, not a formal tithe. Both sides recognize a practical concession for distance.
Meaning of 'strong drink' (shekhar)It refers to a fermented drink other than grape wine, allowed for the feast.Some (Gill, Aben Ezra) specify drinks from honey, dates, or barley; others see it as a general term for intoxicating drinks. All agree it was permitted in the sacred meal.
Inclusion of the LeviteThe Levite must not be abandoned because he has no land inheritance; he depends on these tithes.Some (Matthew Henry) emphasize the Levite as a type of the under-resourced minister; others (Keil) view it as a command for social solidarity. No one disputes the application.
Relation to God's blessingThe passage begins with 'when Yahweh your God blesses you' (v. 24), linking the ability to tithe with divine provision.Whether the blessing is the cause of the tithe or the result of faithful tithing is debated across traditions, but all see a reciprocal relationship between blessing and giving.

Historical & Cultural Context

Deuteronomy 14:24-27 sits within a larger section on tithing (14:22-29) that reflects Israel’s transition from wilderness wandering to settled life in Canaan. Central worship at a single chosen place (Deuteronomy 12:5) replaced local altars. For families scattered across the land, the journey to the sanctuary could take days or weeks. Carrying grain, wine, and livestock that far was burdensome and wasteful.

The second tithe (distinct from the Levitical tithe of Numbers 18) was to be eaten by the offerer with his household at the sanctuary. The concession to convert it into money (Hebrew kesef) lightened the load. The money was to be “bound up in your hand” (v. 25), a phrase Gill interprets as putting it in a purse for the journey. At the sanctuary, it could buy cattle, sheep, wine, or “strong drink” (shekhar, likely a fermented drink from dates or barley).

The command “you shall not forsake the Levite” (v. 27) echoes Deuteronomy 12:12, 19. Levites had no land inheritance (Numbers 18:23-24), so they depended on tithes and gifts. Inviting them to the feast ensured they shared in the community’s joy and provision. Every third year, all the tithe stayed local for the Levite, foreigner, orphan, and widow (14:28-29).

Textual Notes

The supplied sources note no significant textual variants for Deuteronomy 14:24-27. The Hebrew text is stable across manuscripts. The main variation is in the use of the divine name (Yahweh vs. Lord), which reflects standard translation differences. No manuscript evidence alters the meaning of the passage.

Reception History

In Jewish tradition, this passage was understood as the law of the second tithe (ma'aser sheni). The Mishnah and Talmud (e.g., Ma'aser Sheni) prescribe detailed rules for redeeming the tithe with money, using coins marked as ‘second tithe,’ and restrictions on purchases. The feast aspect was celebrated at festivals like Sukkot.

Christian interpreters have read the passage typologically. The distance represents the limitation of earthly worship, and the journey to the sanctuary prefigures pilgrimage to Christ. The inclusion of the Levite inspired charity toward ministers and the poor. In the Reformation, Calvin and Luther saw here a practical, pastoral adjustment of ceremonial law, emphasizing joy in worship over legalistic burden. Modern commentators (Keil, Matthew Henry) continue to highlight the balance between right worship and compassion.

Preaching This Verse

Three-point outline

  1. Distance is not a barrier to worship. God meets practical needs so that everyone, no matter how far, can participate in the feast before Him. The permission to convert tithe to money shows God’s care for the logistics of faith.
  2. Worship includes celebration. The tithe meal is to be eaten “before Yahweh your God” with rejoicing, not a grim duty but a glad feast. The list of foods (cattle, sheep, wine, strong drink) underscores abundance and delight.
  3. Worship must include others. The Levite, landless and dependent, is not to be left behind. Including him in the feast teaches that joy is incomplete when shared only with one’s own household.

Five-point outline

  1. The problem: distance from the sanctuary makes carrying tithes in kind difficult.
  2. The permission: sell the tithe, bring money instead, buy what you need at the sanctuary.
  3. The purpose: a festive meal “before Yahweh your God,” eaten with joy.
  4. The inclusion: the Levite must not be forsaken; he has no inheritance.
  5. The blessing: God’s blessing enables both the tithe and the journey; the passage opens with “when Yahweh your God blesses you.”

Illustration hooks

  • A family living in a remote area saves money all year to travel to a major church gathering. They bring money, not heavy supplies, and share a meal together.
  • A church holds an annual “feast day” where members bring money instead of bulky food items, pooling it for a community meal that includes those who normally cannot afford it.
  • A person in a distant mission field receives a gift that allows them to purchase local food and celebrate with their congregation, connecting distance with joyful provision.

Questions your congregation is asking

  • “I want to worship, but I live far from church, does God have a plan for me?”
  • “Is it okay to enjoy myself when I worship, or should worship be solemn?”
  • “Who in our community is left out when we celebrate? How can we include them?”

Leading a Discussion

This passage shows that God cares about both the practical needs of worship and the joy that comes from it. He makes a way for those who are far away to still participate fully. And He insists that the Levite, someone without land or income, must be included in the celebration. As you discuss, consider how your own faith community balances practicality, joy, and inclusion in worship.

Discussion questions

  1. Why does God permit the tithe to be converted to money? What does this teach about His character?
  2. How does the command to “rejoice” (v. 26) shape your understanding of worship? Is joy a required part of coming before God?
  3. The Levite is to be included because “he has no portion nor inheritance with you” (v. 27). How does this challenge your church’s approach to those who are economically vulnerable?
  4. What might it look like for your small group to “eat there before Yahweh your God” in a way that combines celebration and generosity?
  5. How does the blessing of God (mentioned in v. 24) connect to the ability to tithe and to travel to worship? Is the tithe a response to blessing or a condition for it?
  6. Compare Deuteronomy 14:24-27 with 12:5-7 and 12:18-19. What themes are repeated? Why do you think they are emphasized?
  7. If the “place” God chose was Jerusalem, how might this passage apply after the temple was destroyed? How do you apply it today?

What the Commentators Say

9 public-domain commentaries, condensed into plain language.

Adam Clarke's Commentary Methodist/Wesleyan 1826

Clarke notes that the Mosaic law permitted the use of strong drink, or sikera, for those who could not have wine. This shows that the law made generous provision for the people's comfort and happiness, not merely their strict obedience. God's care extended even to their physical enjoyment.

Calvin's Commentaries Reformed 1564

Calvin clarifies that the permission to bring money instead of offerings is not about redeeming tithes, which Leviticus handles separately. Rather, it is a practical accommodation for distant worshippers: they may buy animals and drink at Jerusalem for sacrifice, as long as they offer nowhere else.

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 highlights a practical concession for distant worshippers: they may convert their tithe into money rather than transport livestock or produce long distances. But the instruction still requires them to travel to the sanctuary, spend the money on food and drink, and celebrate there with their household—and above all, not to neglect the Levite who has no land inheritance.

Gill's Exposition of the Bible Baptist 1748

Gill emphasizes the practical solution for Israelites living far from the sanctuary: they could sell their tithe for money, bind it securely, and carry it easily to the chosen place. The money then bought whatever food or drink they desired for a joyful feast before the Lord, and they must not forget the Levite who had no land inheritance.

Keil & Delitzsch OT Commentary Protestant 1876

Keil-Delitzsch highlight the practical concession for Israelites who lived far from the sanctuary: they could sell their tithe, bring the money, and purchase what they needed for a joyful sacrificial meal at the place of worship. The Levite was to be included in this feast.

Lange's Commentary Reformed 1857

Lange argues that the food laws and mourning prohibitions are not merely sanitary or arbitrary but deeply symbolic. They represent Israel's consecration to the living God and a standing protest against sin and death, pointing back to the original creation where death had no place.

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 explains that when the text speaks of the Levite being "in thine hand," it means a bag carried with you. The command not to forsake him is a practical one: give him a share of your tithes or their produce.

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)

Exodus 23:31 I will set your border from the Red Sea even to the sea of the Philistines, and from the wilderness to the River; for I will deliver the inhabitants of the land into your hand, and you shall drive them out before you.
Deuteronomy 11:24 Every place on which the sole of your foot treads shall be yours: from the wilderness and Lebanon, from the river, the river Euphrates, even to the western sea shall be your border.
Deuteronomy 12:5 But to the place which Yahweh your God shall choose out of all your tribes, to put his name there, you shall seek his habitation, and you shall come there.
Deuteronomy 12:21 If the place which Yahweh your God shall choose to put his name is too far from you, then you shall kill of your herd and of your flock, which Yahweh has given you, as I have commanded you; and you may eat within your gates, after all the desire of your soul.
Deuteronomy 12:7 There you shall eat before Yahweh your God, and you shall rejoice in all that you put your hand to, you and your households, in which Yahweh your God has blessed you.
Deuteronomy 12:12 You shall rejoice before Yahweh your God—you, and your sons, your daughters, your male servants, your female servants, and the Levite who is within your gates, because he has no portion nor inheritance with you.
Deuteronomy 12:15 Yet you may kill and eat meat within all your gates, after all the desire of your soul, according to Yahweh your God’s blessing which he has given you. The unclean and the clean may eat of it, as of the gazelle and the deer.
Deuteronomy 12:18 but you shall eat them before Yahweh your God in the place which Yahweh your God shall choose: you, your son, your daughter, your male servant, your female servant, and the Levite who is within your gates. You shall rejoice before Yahweh your God in all that you put your hand to.

Interlinear and lexical data from STEPBible (CC BY 4.0). Cross-reference data from OpenBible.info (CC BY 4.0). Commentaries are public domain.

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