Deuteronomy 26:12 · Bible study
Deuteronomy 26:12 Commentary: The Third-Year Tithe for the Marginalized
Hebrew · 11 what the commentators say
Meaning in one sentence
Examine the third-year tithe in Deuteronomy 26:12: was it a separate poor tithe, and what does it reveal about God's care for the vulnerable?
Research Summary
- Meaning: The third-year tithe is given to the Levite, foreigner, fatherless, and widow so they may eat and be filled.
- Key words: תְכַלֶּה (finish), מַעְשַׂר (tithe), גֵּר (sojourner), יָתוֹם (orphan), אַלְמָנָה (widow).
- Main debate: Was this a separate poor tithe or the second tithe redirected in the third year?
- Theological theme: God's provision for the marginalized is integral to Israel's worship.
- Best use: Sermon on social justice and tithing; small-group study on caring for the vulnerable.
Translation Comparison
BSB Berean Standard Bible 2020
When 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.
WEB World English Bible 2000
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.
KJV King James Version 1769
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;
ASV American Standard Version 1901
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.
YLT Young's Literal Translation 1898
`When thou dost complete to tithe all the tithe of thine increase in the third year, the year of the tithe, then thou hast given to the Levite, to the sojourner, to the fatherless, and to the widow, and they have eaten within thy gates, and been satisfied,
Darby Darby Bible 1890
When thou hast made an end of tithing all the tithes of thy produce in the third year, the year of tithing, thou shalt give it to the Levite, to the stranger, to the fatherless, and to the widow, that they may eat in thy gates, and be filled;
Douay-Rheims Douay-Rheims Bible 1899
When thou hast made an end of tithing all thy fruits, in the third year of tithes thou shalt give it to the Levite, and to the stranger, and to the fatherless, and to the widow, that they may eat within thy gates, and be filled:
Translations in other languages (10 available)
Cuando hubieres acabado de diezmar todo el diezmo de tus frutos en el año tercero, el año del diezmo, darás también al Levita, al extranjero, al huérfano y á la viuda; y comerán en tus villas, y se saciarán.
Quando houveres acabado de dizimar todo o dízimo de teus frutos no ano terceiro, o ano do dízimo, darás também ao levita, ao estrangeiro, ao órfão e à viúva; e comerão em tuas vilas, e se saciarão.
Lorsque tu auras achevé de lever toute la dîme de tes produits, la troisième année, l’ année de la dîme, tu la donneras au Lévite, à l’ étranger, à l’ orphelin et à la veuve; et ils mangeront et se rassasieront, dans tes portes.
Wenn du alle Zehnten deines Einkommens zusammengebracht hast im dritten Jahr, das ist das Zehnten- Jahr, so sollst du dem Leviten, dem Fremdling, dem Waisen und der Witwe geben, daß sie essen in deinem Tor und satt werden.
Wanneer gij zult geeindigd hebben alle tienden van uw inkomen te vertienen, in het derde jaar, zijnde een jaar der tienden; dan zult gij aan den Leviet, aan den vreemdeling, aan den wees en aan de weduwe geven, dat zij in uw poorten eten en verzadigd worden.
Quando avrai finito di prelevare tutte le decime delle tue entrate, il terzo anno, l’anno delle decime, e le avrai date al Levita, allo straniero, all’orfano e alla vedova perché ne mangino entro le tue porte e siano saziati,
A gdy z pełna oddasz dziesięcinę wszystkich dziesięcin urodzajów twoich roku trzeciego, który jest rokiem dziesięcin, a dasz Lewicie, przychodniowi, sierocie, i wdowie, i będą jedli w bramach twoich, i najedzą się;
Когда ты отделишь все десятины произведений [земли] твоей в третий год, год десятин, и отдашь левиту, пришельцу, сироте и вдове, чтоб они ели в жилищах твоих и насыщались,
「 每逢三 年，就是十分取一 之年，你取 完了 一切 土產 的十分之一，要分給 利未人 和寄居的，與孤兒 寡婦，使他們在你城中 可以吃 得飽足。
When you have taken out a tenth from the tenth of all your produce in the third year, which is the year when this has to be done, give it to the Levite, and the man from a strange land, and the child without a father, and the widow, so that they may have food in your towns and be full;
Verse in Context
Original Language (Biblical Hebrew)
Old Testament · Biblical Hebrew · Deuteronomy 26:12
Source: STEPBible TAGNT/TEHB (CC-BY 4.0). Click or tap a morphology code to see the full parsing.
Scholars' Consensus
Commentators across traditions agree that Deuteronomy 26:12 commands a special tithe in the third year for the landless and vulnerable. Adam Clarke calls it "the poor's tithe," and Gill notes the Targum of Jonathan names this "the year of the poor's tithe." Matthew Henry explains that the second tithe, normally eaten at the sanctuary, was instead given locally to the Levite, foreigner, fatherless, and widow in the third year. Calvin emphasizes the solemn declaration before God that followed the giving, indicating that faithful tithing was an act of worship and accountability. Keil and Delitzsch observe the grammatical form of the infinitive 'to tithe' (לעשׂר) to confirm the focus on completing the tithe obligation. While scholars differ on whether this was a separate tithe or a redirection of the second tithe, all agree that God's command centers on provision for the marginalized.
How settled is the interpretation?
Interpretive difficulty: Medium
Main views:
- Second tithe in the third year: Supported by Matthew Henry, Jamieson-Fausset-Brown, and the structure of Deuteronomy 14:22-29.
- Separate poor tithe: Argued by some Jewish tradition and early commentators like Adam Clarke, based on the phrase 'year of tithing' and the distinct recipients.
What is clear: God commands that in the third year, tithes are to be given to the Levite, foreigner, fatherless, and widow so they may eat and be satisfied.
What Scholars Agree and Debate
| Topic | Agreed | Debated |
|---|---|---|
| Tithe structure | The third-year tithe is designated for the Levite, foreigner, orphan, and widow. | Some scholars, like Keil and Delitzsch, see it as the second tithe redirected, while others argue it is a separate poor tithe. |
| Recipients | The four groups are those without landed inheritance. | Some traditions include the Levite as a recipient of charity in this context; others see the Levite as receiving a separate tithe and the poor receiving a distinct share. |
| The declaration | The declaration before God (vv. 13-14) is a confession of faithful obedience. | Calvin emphasizes it as a legal protestation to avoid sacrilege; others read it as a liturgical prayer of dedication. |
| Application for today | Christians are called to care for the vulnerable. | Some hold that the tithe law is not binding on believers, while others advocate proportional giving to the poor based on this pattern. |
Historical & Cultural Context
The tithe system in ancient Israel sustained both the religious establishment and the social fabric. Numbers 18:24 records that the first tithe was given to the Levites for their service. A second tithe was required (Deuteronomy 14:22), which the owner ate at the sanctuary in celebratory feasts during the first, second, fourth, and fifth years of the seven-year cycle. But in the third and sixth years, this second tithe was not taken to Jerusalem. Instead, it remained in the towns and was given to the Levite, the foreigner, the fatherless, and the widow (Deuteronomy 14:28, 29). Deuteronomy 26:12 refers to this third year as "the year of tithing" because the poor directly benefitted.
The four groups listed share one reality: they had no permanent land inheritance in Israel. The Levites had no tribal territory. Foreigners lacked family networks for security. Orphans and widows were especially vulnerable to poverty and exploitation. The command that they "eat within your gates and be filled" reflects the local nature of the provision. The gate (sha'ar) was the center of civic life, where justice was administered and community needs were met. The ceremony that follows (vv. 13, 15) includes a public declaration before Yahweh that the holy things have been given as commanded. This links the act of tithing directly to worship and covenant faithfulness. The third-year tithe was not a tax but a tangible expression of God's care for the poor and a reminder that Israel's prosperity was meant to be shared.
Textual Notes
The supplied sources note no significant textual variants for Deuteronomy 26:12. The verse is stable across Hebrew manuscripts and ancient versions.
Reception History
In the early church, this verse was often cited to support almsgiving and care for widows and orphans (for example, in the Didache). Medieval theologians like Thomas Aquinas used it to argue that tithing was a moral obligation. Reformation commentators such as Calvin focused on the heart of obedience and the declaration as an act of faith, while others applied the passage to local poor relief. In modern times, the verse is commonly used to highlight God's concern for social justice and economic inclusion. Across eras, the consistent thread is that worship and care for the poor are inseparable.
Preaching This Verse
Three-point outline
- Completion of the tithe obligation. The verb "finish" (tekhalleh) signals that the giving is thorough. God calls for a full accounting of the tithe, not a partial offering.
- The recipients as God's concern. The Levite, foreigner, fatherless, and widow represent the powerless. God singles them out for provision, showing that His heart runs toward the vulnerable.
- The feast of satisfaction. The goal is that they "eat and be filled." This is not a meager handout but a generous meal. God wants the poor to experience fullness, not just survival.
Five-point outline
- The timing: the third year, designated as "the year of tithing." This intentional rhythm prevents neglect of the poor.
- The action: giving directly to specific groups. Giving is concrete and personal.
- The recipients: Levite, foreigner, orphan, widow. Each group has no land, making them dependent on the community's faithfulness.
- The goal: that they eat and are filled. Physical satisfaction matters to God.
- The worship context: the declaration before God (v.13). Provision for the poor is an act of worship.
Illustration hooks
- A church that holds a "third-year harvest meal" specifically for immigrants and single-parent families.
- How a neighborhood food bank runs on a three-month cycle to ensure no one is forgotten.
- The practice of setting aside a portion of each paycheck for the vulnerable, not just for the church budget.
Questions your congregation is asking
- Does this mean Christians must tithe a set amount to the poor?
- Why did God choose these four groups? Are there equivalent groups in our community today?
- How does this Old Testament command apply to us who are under the new covenant?
Leading a Discussion
This verse places caring for the vulnerable at the heart of Israel's worship life. The third-year tithe is not an afterthought but a structured provision for those with no land or family support. As you read, consider how your community cares for those without a secure safety net.
Discussion questions
- Read verse 12 carefully. What is the condition that triggers the giving?
- Who are the recipients? Why would God list these specific people?
- What does it mean that they are to "eat within your gates and be filled"?
- How does the declaration in verses 13, 15 connect giving to worship?
- What does this passage teach about God's character?
- How can we create structures in our church or community that ensure the vulnerable are cared for?
- What would it look like for us to "finish tithing" in our own lives?
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. |
| Numbers 18:24 | For the tithe of the children of Israel, which they offer as a wave offering to Yahweh, I have given to the Levites for an inheritance. Therefore I have said to them, ‘Among the children of Israel they shall have no inheritance.’” |
| 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 12:19 | Be careful that you don’t forsake the Levite as long as you live in your land. |
| Deuteronomy 14:22 | You shall surely tithe all the increase of your seed, that which comes out of the field year by year. |
| Deuteronomy 14:29 | 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. |
| Deuteronomy 16:14 | You shall rejoice in your feast, you, your son, your daughter, your male servant, your female servant, the Levite, the foreigner, the fatherless, and the widow who are within your gates. |
| Proverbs 14:21 | He who despises his neighbor sins, but he who has pity on the poor is blessed. |
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.
Adam Clarke's Commentary Methodist/Wesleyan 1826
Clarke points out that the common interpretation associates the third-year tithe with the poor, but he argues the plain wording suggests otherwise. The text indicates this tithe was designated for the Levites and collected only once every three years.
Barnes' Notes on the Bible Protestant 1832
Barnes notes that the Pharisees made strict obedience to the detailed and burdensome tithing laws a central part of their righteousness. He sees their meticulous tithing as a key example of an external religious practice that masked deeper neglect of justice and mercy.
Calvin's Commentaries Reformed 1564
Calvin stresses that the solemn declaration made after tithing awakens the conscience by bringing God forward as Judge. He clarifies that the claim of not transgressing God's commandments refers only to this specific ordinance, not perfect obedience of the whole law, expressing intention rather than flawless performance.
Cambridge Bible for Schools and Colleges Anglican 1880
The Cambridge Bible commentary highlights that the two rites described, the presentation of firstfruits and the distribution of tithes, perfectly capture the heart of Deuteronomy's worship ideals. Worship must be national yet family-based, historical and joyful, and equally attentive to what is owed to God and what is owed to the poor. These peaceful closing ceremonies sum up the entire ritual teaching.
Geneva Bible Notes Reformed 1599
The Geneva Note explains that the third-year tithe is a special provision for the Levite, the stranger, the fatherless, and the widow. The tithe is not merely collected but must be given to these needy groups so they can eat within the gates and be fully satisfied.
Gill's Exposition of the Bible Baptist 1748
Gill explains that the third year tithe, called the poor's tithe, was not considered complete until the Passover of the following year. This tithe provided a full meal for the Levite, stranger, fatherless, and widow, with Jewish tradition specifying no less than half a kab of wheat per poor person.
Jamieson-Fausset-Brown Commentary Protestant 1871
JFB draws a careful distinction between two rounds of tithing among the Hebrews. The first tithe supported the Levites, while a second tithe was brought to Jerusalem for two years. On the third year, that second tithe stayed at home and was given to the local poor.
Keil & Delitzsch OT Commentary Protestant 1876
Keil-Delitzsch observe that only the third-year tithe is explicitly commanded with a prayer, because the analogy with firstfruits already covered the others. They clarify that "saying before the Lord" means praying to God as omnipresent, not necessarily at the sanctuary. The declaration of obedience is a humble accounting, not pharisaic self-righteousness.
Matthew Henry's Commentary Reformed/Presbyterian 1710
Henry emphasizes that the third-year tithe, given to the poor without priestly supervision, required a solemn declaration before God as a public testimony of faithful stewardship. This oath-like protestation confirmed the giver had handled the sacred trust honestly and according to God's command.
Wesley's Explanatory Notes Methodist/Wesleyan 1754
Wesley clarifies that the "year of tithing" in the original Hebrew likely refers to the specific year when second tithes were set aside for the poor. For two years these tithes were consumed only by owners and Levites in Jerusalem, but in the third year they also fed strangers, fatherless, and widows in their own homes.