Commentaries:
Adam Clarke
The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deuteronomy 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.
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