Deuteronomy 14:28 · Bible study
Deuteronomy 14:28 Commentary: The Triennial Tithe
Hebrew · 10 what the commentators say
Meaning in one sentence
Explore the triennial tithe in Deuteronomy 14:28, a substitution or additional tithe? Understand its function in worship and care for the poor.
Research Summary
- Meaning: Every third year, the tithe was stored locally for the landless poor, replacing the usual sanctuary feast.
- Key words: “bring out” (Hiphil of yatsa), to take from storage; “gates” (sha‘ar), town entrances, place of public gathering.
- Main debate: Whether this was an additional third tithe (Jewish tradition) or a substitution for the second tithe (many Christian commentators).
- Theological theme: Worship includes regular, planned care for the vulnerable, and God blesses such obedience.
- Best use: To teach a rhythm of generosity that balances festival celebration with local charity.
Translation Comparison
BSB Berean Standard Bible 2020
At the end of every three years, bring a tenth of all your produce for that year and lay it up within your gates.
WEB World English Bible 2000
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.
KJV King James Version 1769
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates:
ASV American Standard Version 1901
At the end of every three years thou shalt bring forth all the tithe of thine increase in the same year, and shalt lay it up within thy gates:
YLT Young's Literal Translation 1898
`At the end of three years thou dost bring out all the tithe of thine increase in that year, and hast placed it within thy gates;
Darby Darby Bible 1890
At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates;
Douay-Rheims Douay-Rheims Bible 1899
The third year thou shalt separate another tithe of all things that grow to thee at that time, and shalt lay it up within thy gates.
Translations in other languages (10 available)
Al cabo de cada tres años sacarás todo el diezmo de tus productos de aquel año, y lo guardarás en tus ciudades:
Ao fim de cada três anos tirarás todo o dízimo de teus produtos daquele ano, e o guardarás em tuas cidades:
Au bout de trois ans, tu sortiras toute la dîme de tes produits pendant la troisième année, et tu la déposeras dans tes portes.
Alle drei Jahre sollst du aussondern den Zehnten deines Ertrages desselben Jahrs und sollst's lassen in deinem Tor.
Ten einde van drie jaren zult gij voortbrengen alle tienden van uw inkomen, in hetzelve jaar, en gij zult ze wegleggen in uw poorten;
Alla fine d’ogni triennio, metterai da parte tutta le decime delle tue entrate del terzo anno, e le riporrai entro le tue porte;
A po wyjściu każdego trzeciego roku odłączysz wszystkie dziesięciny urodzaju twego onegoż roku, i złożysz je w bramach twoich.
По прошествии же трех лет отделяй все десятины произведений твоих в тот год и клади [сие] в жилищах твоих;
每逢三 年 的末一年，你要將 本 年 的土產 十分之一 都 取出來，積存 在你的城中。
At the end of every three years take a tenth part of all your increase for that year, and put it in store inside your walls:
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Deuteronomy 14:28
Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.
Scholars' Consensus
Commentators agree that this verse prescribes a special tithe to be stored locally every third year for the Levites, foreigners, orphans, and widows. The central debate is whether this tithe replaced the normal yearly tithe or added a third tier. Calvin, Keil and Delitzsch, and Barnes understand it as a substitution for the second tithe, the one normally eaten at the sanctuary, repurposed that year as a local charity meal. Gill, citing Jewish authorities, identifies it as a distinct “poor’s tithe” in addition to the first and second tithes. The surrounding context (Deuteronomy 14:22-27 and 26:12-15) supports the substitution view, as the same phases reappear. All agree the triennial tithe centered on practical care for the landless poor, with the promise of divine blessing for obedience.
How settled is the interpretation?
Interpretive difficulty: Medium
Main views:
- Substitution view: This tithe replaces the second tithe (for sanctuary feasts) in years 3 and 6; supported by the identical language in Deuteronomy 14:22-27 and 26:12-15, and the promise of blessing for obedience.
- Additional third tithe view: Jewish tradition, cited by Gill, reads this as an extra tithe beyond the first and second, supported by references like Tobit 1:7-8 and later rabbinic practice.
What is clear: All readers agree that every third year the tithe was collected and stored locally to support the Levites, strangers, fatherless, and widows.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Triennial tithe | All agree it was a tithe of produce collected every third year and stored locally. | Some see it as an extra (third) tithe beyond the first and second; others see it as a substitution for the second tithe that year. |
| Recipients | The tithe was intended for Levites, foreigners, orphans, and widows. | Whether Levites were recipients as priests or as fellow poor with no inheritance is handled differently (some stress the Levite as a separate case). |
| Sabbatical year connection | The triennial count begins from the sabbatical year. | Some argue the sabbatical year itself is the seventh and the third year is counted from it; others see a looser cycle. |
| Role of the sanctuary | This tithe was not brought to the central sanctuary. | Whether this means the sanctuary tithe was completely suspended in that year (substitution view) or the first tithe still went to the Levites (making this an additional charitable tithe). |
Historical & Cultural Context
This tithe operated within the seven-year sabbatical cycle (Deuteronomy 15:1). The land rested every seventh year, with no harvest. By counting from that year, the third and sixth years of the cycle became the years for this tithe, ensuring the tithe year never coincided with the fallow year, as Calvin notes. In those years, Israelites were to set aside a tenth of the harvest and store it “within your gates”, that is, in their own towns rather than taking it to the central sanctuary.
Israel’s tithe system had multiple layers. The first tithe (Numbers 18:21-24) went to the Levites for their support. The second tithe (Deuteronomy 14:22-27) was brought to the sanctuary and eaten there in a communal feast. In the third and sixth years, the second tithe was replaced by this local charity tithe. As Keil and Delitzsch explain, it was not a third tithe added on top, but a different application of the same tithe, a practical shift from festival celebration to local care.
The recipients were those with no land inheritance: Levites, strangers, orphans, and widows. Their vulnerability is a recurring theme in Deuteronomy (10:18, 24:19-21). By storing the tithe “within your gates,” the community could directly meet their needs. The ceremony of confession in Deuteronomy 26:12-15 accompanies this tithe, showing it was offered before God with gratitude and a request for blessing. This system embedded compassion into the annual cycle of worship and farming.
Textual Notes
The supplied sources note no significant textual variants for Deuteronomy 14:28. The Hebrew text is stable across the Masoretic tradition, and the verse reads consistently in the ancient versions (Septuagint, Targums).
Reception History
Jewish tradition, as reflected in the Mishnah and later authorities like Maimonides, interpreted this as a “poor’s tithe” (ma‘aser ani) separate from the first and second tithes. The Talmud (Ma‘aser Sheni 5:6) expands on the third and sixth years. Christian commentators, from the Reformation onward, often saw it as a compassionate adaptation of the second tithe. Calvin, Keil, and Barnes argue it replaced the sanctuary feast with a local charity meal, emphasizing that love for neighbor is the heart of worship. The verse has been cited in discussions of church support for the poor and the balance between ministerial salary and congregational benevolence.
Preaching This Verse
Three-Point Outline
- A rhythm of generosity, God spaced this tithe every three years to prevent both neglect and overburden. The cycle reminded Israel that generosity was not occasional but patterned.
- Local responsibility, The tithe was stored “within your gates,” not sent to a distant sanctuary. Each town cared for its own vulnerable members, fostering accountability and community.
- Care for the vulnerable, The tithe specifically fed the landless: Levites, foreigners, orphans, and widows. God’s blessing was tied to how Israel treated those who could not provide for themselves.
Five-Point Outline
- The calendar of giving: Every third year, not every year, a lesson in sustainability and planning.
- Bring forth the whole tithe: The command used the same language as the yearly tithe (Deuteronomy 14:22), showing this was not optional.
- Store it within your gates: A decentralized model of charity, trusted to local leaders.
- The invited guests: Levites, strangers, orphans, widows, those with no land or clan support.
- The promised blessing: Obedience would result in God blessing “all the work of your hand” (v. 29).
Illustration Hooks
- A farmer sets aside a portion of each year’s harvest to share with neighbors in need, rather than selling it all. The triennial tithe worked like a community food pantry, a shared resource for hard times.
- A small town pools extra donations every third year to support its local families facing poverty, similar to how Israel brought the tithe home instead of to a central festival.
Questions Your Congregation Is Asking
- “Does this mean I should be tithing more than 10%? Was this an extra tithe?”
- “Why did God make the poor wait for three years? What does the rhythm teach us about trust?”
- “How do we apply a tithe for the poor today when our system already supports paid clergy and church budgets?”
Leading a Discussion
The triennial tithe invites us to consider the balance between worship and charity. Israel celebrated at the sanctuary every year, but on the third year they turned attention to their own towns, providing for those who had no land. Open your group by reading Deuteronomy 14:22-29 together, noticing the shift from sanctuary to city gates.
Discussion Questions
- What stands out to you about the phrase “within your gates” in verses 28-29? How does the location change the nature of this tithe?
- Compare the yearly tithe (vv. 22-27) with the triennial tithe. What is similar? What is different? Do you think this was an addition or a substitution? Why?
- Why do you think God specifically names the Levite, the foreigner, the fatherless, and the widow? What does this list tell us about God’s heart?
- The tithe was stored or “laid up” rather than immediately consumed. What does that suggest about planning and generosity?
- Verse 29 promises blessing: “that the Lord your God may bless you.” How does giving to the poor connect to blessing in Deuteronomy? Is blessing conditional on generosity?
- What would it look like for your church or small group to set aside a regular “third year” of special giving to local needs, beyond normal offerings?
- How does this passage challenge or encourage your own patterns of giving and care for people in need near you?
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)
| Deuteronomy 14:22 | You shall surely tithe all the increase of your seed, that which comes out of the field year by year. |
| 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.” |
| Amos 4:4 | “Go to Bethel, and sin; to Gilgal, and sin more. Bring your sacrifices every morning, your tithes every three days, |
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
10 public-domain commentaries, condensed into plain language.
Barnes' Notes on the Bible Protestant 1832
Barnes clarifies that the third-year tithe for the poor was not an extra payment but replaced the usual sacred feasts held at the sanctuary. It was given in the third and sixth years of the seven-year cycle, with the sabbatical year accounting for the pattern.
Calvin's Commentaries Reformed 1564
Calvin clarifies that this third-year tithe is not a separate offering but a redistribution of the usual tithe. Every third year, counted from the Sabbatical rest, the Levites shared their portion with the poor, orphans, widows, and strangers. This prevented the priests from consuming all tithes alone and kept them from luxury.
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 specific timing: every third year the full tithe was to be brought and stored within the town gates, not taken to the central sanctuary. This local storage ensured a supply for the Levites, foreigners, orphans and widows who had no land of their own.
Gill's Exposition of the Bible Baptist 1748
Gill clarifies that this tithe is not a separate third offering but replaces the second tithe on the third and sixth years, given entirely to the poor. He also notes it was delivered at the start of the year, not the end, based on the Hebrew word for extremity.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB notes that the Levites lacked a land inheritance, but they were not left poor. Besides the tithe from Israel, they received cities, surrounding lands, and a share of the sacrifices, giving them a comfortable and independent income rather than wealth.
Keil & Delitzsch OT Commentary Protestant 1876
Keil-Delitzsch clarifies that the tithe every third year is not a separate "third tithe" as many rabbis claim, but the poor tithe. It differed from the second tithe only in its use: instead of a sacrificial meal at the sanctuary, it provided festal meals locally for the landless.
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 clarifies that "at the end of three years" means the third year itself, not after three full years have passed. He notes the phrase "the same year" confirms this is the third year, preventing a possible misunderstanding that it refers to the fourth year.