New Defender's Study Bible Notes
26:12 an end of tithing. The tithe of the “third year” was in addition to the annual tithes, and these were in addition to the offering of the firstfruits. See note on Leviticus 27:30. As a general principle, tithes were paid to the Levites, because they had no inheritance in the land on which they would grow their own food (Numbers 18:20-21), and must devote themselves to the service of God. The Levites in turn were to give a tithe of these tithes to the priests (Numbers 18:25-30). The tithe of the third year, however, was to be shared with “the stranger, and the fatherless, and the widow” (Deuteronomy 14:29), in addition to the Levite.