Deuteronomy 14:23
And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.
And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks,

Israel was to bring the increase of the land and the firstborn animals as an acknowledgment that every harvest and every flock belonged to the LORD. Grain, new wine, and oil represented the ordinary provisions by which households lived, while the firstborn represented the strength and fruitfulness of the herds. The worshiper shared this provision in a sacred meal, rejoicing before God with the household and including the Levite, who had no territorial inheritance in Israel. Giving the first and best trained God’s people to receive His gifts with gratitude rather than possessiveness.

Deu 12:17-18 Within your gates you must not eat the tithe of your grain…
Deu 15:19-20 You must set apart to the LORD your God every firstborn male…
Lev 27:30 Thus any tithe from the land, whether from the seed…

in the presence of the LORD your God

The meal took place as an act of worship before the covenant God who had redeemed Israel from Egypt and given them the land. Eating and rejoicing were not separated from holiness; God’s people celebrated His goodness under His authority. The gathering reminded each family that prosperity was not self-made but received from the hand of the LORD.

Deu 12:7 There, in the presence of the LORD your God,…
Deu 16:11 and you shall rejoice before the LORD your God…
Exo 23:17 Three times a year all your males are to appear…

at the place He will choose as a dwelling for His Name,

The LORD Himself appointed the place of national worship, preventing Israel from adopting the scattered high-place worship of the nations around them. In time, Jerusalem became that chosen place, and the temple testified that the holy God had made His Name dwell among His people. Israel’s worship was therefore ordered by God’s command rather than personal preference. The central sanctuary also united the tribes around the LORD and His covenant.

Deu 12:11 then the LORD your God will choose a dwelling for His Name.…
Deu 12:5 Instead, you must seek the place the LORD your God…
1Ki 8:29 May Your eyes be open toward this temple night and day,…

so that you may learn to fear the LORD your God always.

Regular worship, giving, and rejoicing before God were meant to form enduring reverence in Israel’s heart. Fear of the LORD meant humble submission, trust, and obedience before the One who gives life, land, provision, and blessing. Such reverence is the beginning of wisdom and guards God’s people from forgetting Him in abundance.

Deu 31:12-13 Assemble the people—men, women, children…
Deu 17:19 It is to remain with him, and he is to read from it…
Deu 6:2 so that you and your children may fear the LORD…

Persons / Places / Events
1. Moses
The author of Deuteronomy, delivering God's laws and instructions to the Israelites.

2. The Israelites
The chosen people of God, receiving the law as they prepare to enter the Promised Land.

3. The LORD (Yahweh)
The covenant God of Israel, who commands the tithe and prescribes the place of worship.

4. The Place He Will Choose
Refers to the future central place of worship, which would later be Jerusalem.

5. Tithing
The act of giving a tenth of one's produce and livestock as an offering to God.
Teaching Points
The Purpose of Tithing
Tithing is an act of worship and obedience, acknowledging God's provision and sovereignty.

Learning to Fear the LORD
The practice of tithing and communal worship cultivates a reverent fear of God, reminding believers of His holiness and authority.

The Centrality of Worship
Worship is not just a personal act but a communal one, centered around God's chosen place and presence.

God's Provision and Blessing
Trusting God with our resources leads to spiritual growth and blessings, as we rely on His provision.

The Heart of Worship
True worship involves the heart and attitude, not just the act of giving. It is about honoring God with our best.
Bible Study Questions
1. How does the practice of tithing in Deuteronomy 14:23 reflect the Israelites' relationship with God?

2. In what ways can we apply the principle of tithing today, considering the New Testament teachings?

3. How does gathering in a specific place for worship, as instructed in Deuteronomy 14:23, relate to the concept of church fellowship in Hebrews 10:25?

4. What does it mean to "learn to fear the LORD" in the context of our modern-day faith journey?

5. How can we ensure that our acts of worship, including giving, are done with the right heart and attitude?
Connections to Other Scriptures
Leviticus 27:30-32
Discusses the concept of tithing as holy to the LORD, emphasizing its sacred nature.

Malachi 3:10
Encourages bringing the full tithe into the storehouse, promising blessings for obedience.

Matthew 23:23
Jesus acknowledges the practice of tithing but emphasizes justice, mercy, and faithfulness.

Hebrews 10:25
Highlights the importance of gathering together, which connects to the communal aspect of worship in Deuteronomy 14:23.
God's Claim Upon Our Money GainsD. Davies Deuteronomy 14:22-29
Systematic Provision for Beneficent WorkJohn Ross.Deuteronomy 14:22-29
Systematic Provision for Fellowship with GodR.M. Edgar Deuteronomy 14:22-29
The Second TitheJ. Orr Deuteronomy 14:22-29
People
Dishon, Hen, Levites, Moses, Shaphan
Places
Beth-baal-peor
Topics
Always, Births, Cause, Choose, Chooses, Continually, Corn, Dwell, Dwelling, Eat, Eaten, Establish, Fear, Feast, Firstborn, Firstlings, Flock, Flocks, Grain, Hast, Hearts, Herd, Herds, Learn, Marked, Mayest, Oil, Presence, Revere, Tabernacle, Tenth, Tithe, Wine
Dictionary of Bible Themes
Deuteronomy 14:23

     4456   grain
     4488   oil
     5688   firstborn
     6622   choice
     8336   reverence, and obedience

Deuteronomy 14:22-26

     4363   silver

Deuteronomy 14:22-29

     7266   tribes of Israel

Deuteronomy 14:23-25

     8626   worship, places

Deuteronomy 14:23-26

     4544   wine

Library
List of Abbreviations Used in Reference to Rabbinic Writings Quoted in this Work.
THE Mishnah is always quoted according to Tractate, Chapter (Pereq) and Paragraph (Mishnah), the Chapter being marked in Roman, the paragraph in ordinary Numerals. Thus Ber. ii. 4 means the Mishnic Tractate Berakhoth, second Chapter, fourth Paragraph. The Jerusalem Talmud is distinguished by the abbreviation Jer. before the name of the Tractate. Thus, Jer. Ber. is the Jer. Gemara, or Talmud, of the Tractate Berakhoth. The edition, from which quotations are made, is that commonly used, Krotoschin,
Alfred Edersheim—The Life and Times of Jesus the Messiah

Parable of the Pharisee and Publican.
^C Luke XVIII. 9-14. ^c 9 And he spake also this parable unto certain who trusted in themselves that they were righteous, and set all others at nought [It is commonly said that this parable teaches humility in prayer, but the preface and conclusion (see verse 14) show that it is indeed to set forth generally the difference between self-righteousness and humility, and that an occasion of prayer is chosen because it best illustrates the point which the Lord desired to teach. The parable shows that
J. W. McGarvey—The Four-Fold Gospel

Grace Abounding to the Chief of Sinners Or, a Brief Relation of the Exceeding Mercy of God in Christ, to his Poor Servant, John Bunyan
In this my relation of the merciful working of God upon my soul, it will not be amiss, if in the first place, I do in a few words give you a hint of my pedigree, and manner of bringing up; that thereby the goodness and bounty of God towards me, may be the more advanced and magnified before the sons of men. 2. For my descent then, it was, as is well known by many, of a low and inconsiderable generation; my father's house being of that rank that is meanest, and most despised of all the families in
John Bunyan—Grace Abounding to the Chief of Sinners

In Judaea
If Galilee could boast of the beauty of its scenery and the fruitfulness of its soil; of being the mart of a busy life, and the highway of intercourse with the great world outside Palestine, Judaea would neither covet nor envy such advantages. Hers was quite another and a peculiar claim. Galilee might be the outer court, but Judaea was like the inner sanctuary of Israel. True, its landscapes were comparatively barren, its hills bare and rocky, its wilderness lonely; but around those grey limestone
Alfred Edersheim—Sketches of Jewish Social Life

Deuteronomy
Owing to the comparatively loose nature of the connection between consecutive passages in the legislative section, it is difficult to present an adequate summary of the book of Deuteronomy. In the first section, i.-iv. 40, Moses, after reviewing the recent history of the people, and showing how it reveals Jehovah's love for Israel, earnestly urges upon them the duty of keeping His laws, reminding them of His spirituality and absoluteness. Then follows the appointment, iv. 41-43--here irrelevant (cf.
John Edgar McFadyen—Introduction to the Old Testament

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