Text: Deuteronomy 14:22-29
OT Text Referred to: Leviticus 27:30
Subject: tithe legislation for land and Levites
Source: Treasury of Scripture Knowledge
Reference Type: Allusion
Connection Method(s): None
Significance: Leviticus 27:30 declares "all the tithe (מַעֲשַׂר, ma'aser) of the land, whether of the seed of the land or of the fruit of the tree, belongs to the LORD; it is holy to the LORD." Deuteronomy 14:22-29 expands this into a detailed tithing system for settled life: an annual tithe consumed at the central sanctuary as a communal meal, with provisions for converting the tithe to money if the distance is too great, and a third-year tithe stored locally for the Levite, foreigner, orphan, and widow. The Deuteronomic version transforms the Levitical tithe from a simple declaration of divine ownership into a comprehensive social welfare system, adding the celebratory and charitable dimensions absent from Leviticus's brief statement.