Commentaries:
Jamieson, Fausset, and Brown
When thou hast made an end of tithing all the tithes of thine increase the third year—Among the Hebrews there were two tithings. The first was appropriated to the Levites (Numbers 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 (Deuteronomy 14:22-23). This was done for two consecutive years. But this second tithing was eaten at home, and the third year distributed among the poor of the place (Deuteronomy 14:28-29).
Other Jamieson, Fausset, and Brown entries containing Deuteronomy 26:12:
Deuteronomy 26:2
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