Text: Deuteronomy 14:22
OT Text Referred to: Leviticus 27:30
Subject: tithing practices
Source: Treasury of Scripture Knowledge
Reference Type: Allusion
Connection Method(s): None
Significance: Leviticus 27:30 establishes the foundational tithe principle: "all the tithe of the land" (כָּל מַעְשַׂר הָאָרֶץ) — from seed and fruit — is "holy to the LORD" (קֹדֶשׁ לַיהוָה). Deuteronomy 14:22 restates this as a command: "You shall surely tithe all the produce of your seed that comes from the field year by year." Where Leviticus simply declares divine ownership of the tenth, Deuteronomy prescribes the practical implementation: the tithe is to be consumed before the LORD at the central sanctuary as an act of joyful worship. The development from declarative ownership (Leviticus) to liturgical celebration (Deuteronomy) reflects the transition from tabernacle legislation to instructions for settled life in the promised land.