Deuteronomy 26:12
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.
When you have finished laying aside a tenth of all your produce

Israel’s increase from the land belonged ultimately to the Lord, who had given the land, rain, harvest, and strength to labor. Setting apart a tenth acknowledged His covenant faithfulness and trained the nation to receive abundance with gratitude rather than possessiveness. The tithe was commanded in the Law and included the produce and livestock by which Israel’s agricultural life was sustained.

Deu 14:22 You must be sure to set aside a tenth of all the produce…
Lev 27:30 Thus any tithe from the land, whether from the seed…
Num 18:21 Behold, I have given to the Levites all the tithes…

in the third year, the year of the tithe,

Every third year, the tithe was stored locally for the support of those who lacked a sufficient inheritance or household provision. Deuteronomy 14:28–29 gives the same instruction and joins such generosity to God’s blessing upon Israel’s work. Worship of the Lord included practical mercy; covenant faithfulness could not be separated from care for people in need.

Deu 14:28 At the end of every three years, bring a tenth…
Amo 4:4 Go to Bethel and transgress; rebel even more at Gilgal!…
2Ch 31:5-6 As soon as the order went out, the Israelites provided…

you are to give it to the Levite, the foreigner, the fatherless, and the widow,

Levites received no tribal territory because they were set apart for the service of the Lord and His sanctuary (Numbers 18:21–24). Foreigners, orphans, and widows often lacked land, family protection, or stable income. God repeatedly identified Himself as the defender of the fatherless and widow and commanded Israel to reflect His justice in its public and private life (Deuteronomy 10:18; Psalm 68:5). The tithe prevented the weak from being overlooked amid the prosperity of others.

Deu 14:29 Then the Levite (because he has no portion or inheritance…
Deu 16:11 and you shall rejoice before the LORD your God…
Deu 24:19 If you are harvesting in your field and forget a sheaf…

that they may eat and be filled within your gates.

Provision was made within each Israelite town, bringing responsibility close to home. God did not command a token gift but sufficient food for those in need to eat and be satisfied. Such generosity displayed the character of the Lord, who provides for His people and calls them to love their neighbors with tangible compassion.

Deu 8:10 When you eat and are satisfied, bless the LORD your God…
Deu 15:7-8 If there is a poor man among your brothers…
Isa 58:7 Isn’t it to share your bread with the hungry,…

Persons / Places / Events
1. Levite
Members of the tribe of Levi, who were set apart for religious duties and did not have a land inheritance like the other tribes of Israel. They relied on the tithes and offerings of the people for their sustenance.

2. Foreigner
Non-Israelites residing within the community. They were often vulnerable and without the same rights as native-born Israelites, thus requiring special provision and care.

3. Fatherless
Orphans who had lost their parents and were often left without support or protection, making them dependent on the community for care.

4. Widow
Women who had lost their husbands and, in the patriarchal society of ancient Israel, often faced economic hardship and social vulnerability.

5. The Third Year, the Year of the Tithe
A specific time set apart every three years when the Israelites were commanded to give a special tithe to support the Levites, foreigners, fatherless, and widows.
Teaching Points
Obedience to God's Commands
The practice of tithing in the third year demonstrates obedience to God's specific instructions. It reminds us of the importance of following God's commands in our lives today.

Community Responsibility
This passage highlights the responsibility of the community to care for its vulnerable members. As Christians, we are called to look after those in need within our communities.

Generosity and Provision
God's provision for the Levite, foreigner, fatherless, and widow through the tithe teaches us about His heart for generosity and care. We are encouraged to be generous with our resources.

Faith in God's Provision
By giving a portion of their produce, the Israelites demonstrated faith that God would continue to provide for their needs. We are reminded to trust in God's provision as we give.

Social Justice and Equity
The inclusion of marginalized groups in the distribution of the tithe reflects God's concern for justice and equity. We are called to advocate for and support those who are marginalized in society.
Bible Study Questions
1. How does the command to tithe in the third year reflect God's character and priorities?

2. In what ways can we apply the principle of caring for the Levite, foreigner, fatherless, and widow in our modern context?

3. How does the practice of tithing in Deuteronomy 26:12 relate to the New Testament teachings on giving and generosity?

4. What are some practical ways we can demonstrate faith in God's provision as we give to others?

5. How can we as a church community ensure that we are fulfilling our responsibility to care for the vulnerable among us?
Connections to Other Scriptures
Leviticus 27:30-33
Discusses the general principle of tithing and its importance in the life of Israel, emphasizing the holiness of the tithe.

Malachi 3:10
Encourages bringing the full tithe into the storehouse, promising blessings for obedience, highlighting the faithfulness of God in response to the faithfulness of His people.

James 1:27
Speaks to the care of orphans and widows as a pure and faultless expression of religion, connecting the Old Testament practice to New Testament teaching.

Matthew 25:35-40
Jesus' teaching on serving "the least of these," which echoes the care for the marginalized as seen in the tithe for the Levite, foreigner, fatherless, and widow.
The Year of TithingJ. Orr Deuteronomy 26:12
A Good Conscience Toward GodJ. Orr Deuteronomy 26:12-15
Complete Consecration a Condition of Continued BlessingD. Davies Deuteronomy 26:12-15
Looking Up for the BlessingR.M. Edgar Deuteronomy 26:12-19
People
Egyptians, Moses
Places
Beth-baal-peor, Egypt
Topics
Alien, Aside, Eat, Fatherless, Foreigner, Increase, Levite, Produce, Satisfied, Setting, Tenth, Third, Tithe, Tithing, Towns, Widow, Within
Dictionary of Bible Themes
Deuteronomy 26:12

     4430   crops
     5743   widows
     5797   bereavement, comfort in
     5939   satisfaction
     8243   ethics, social
     8436   giving, of possessions

Deuteronomy 26:1-15

     8444   honouring God

Deuteronomy 26:11-13

     7530   foreigners

Deuteronomy 26:12-13

     5310   exploitation
     5730   orphans

Deuteronomy 26:12-15

     7511   Gentiles, in OT

Library
The Quiet Land
Gerhard Ter Steegen Deut. xxvi. 9 Stillness midst the ever-changing, Lord, my rest art Thou; So for me has dawned the morning, God's eternal NOW. Now for me the day unsetting, Now the song begun; Now, the deep surpassing glory, Brighter than the sun. Hail! all hail! thou peaceful country Of eternal calm; Summer land of milk and honey, Where the streams are balm. There the Lord my Shepherd leads me, Wheresoe'er He will; In the fresh green pastures feeds me, By the waters still. Well I know them,
Frances Bevan—Hymns of Ter Steegen, Suso, and Others

Appendix iv. An Abstract of Jewish History from the Reign of Alexander the Great to the Accession of Herod
The political connection of the Grecian world, and, with it, the conflict with Hellenism, may be said to have connected with the victorious progress of Alexander the Great through the then known world (333 b.c.). [6326] It was not only that his destruction of the Persian empire put an end to the easy and peaceful allegiance which Judæa had owned to it for about two centuries, but that the establishment of such a vast Hellenic empire. as was the aim of Alexander, introduced a new element into
Alfred Edersheim—The Life and Times of Jesus the Messiah

The Jews Make all Ready for the War; and Simon, the Son of Gioras, Falls to Plundering.
1. And thus were the disturbances of Galilee quieted, when, upon their ceasing to prosecute their civil dissensions, they betook themselves to make preparations for the war with the Romans. Now in Jerusalem the high priest Artanus, and do as many of the men of power as were not in the interest of the Romans, both repaired the walls, and made a great many warlike instruments, insomuch that in all parts of the city darts and all sorts of armor were upon the anvil. Although the multitude of the young
Flavius Josephus—The Wars of the Jews or History of the Destruction of Jerusalem

Manner of Covenanting.
Previous to an examination of the manner of engaging in the exercise of Covenanting, the consideration of God's procedure towards his people while performing the service seems to claim regard. Of the manner in which the great Supreme as God acts, as well as of Himself, our knowledge is limited. Yet though even of the effects on creatures of His doings we know little, we have reason to rejoice that, in His word He has informed us, and in His providence illustrated by that word, he has given us to
John Cunningham—The Ordinance of Covenanting

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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