Deuteronomy 14:22-29

Set apart a tithe of all the yield of your seed that is brought in yearly from the field.¹ In the presence of the Lord your God, in the place that he will choose as a dwelling for his name, you shall eat the tithe of your grain, your wine, and your oil, as well as the firstlings of your herd and flock,² so that you may learn to fear the Lord your God always. But if, when the Lord your God has blessed you, the distance is so great that you are unable to transport it, because the place where the Lord your God will choose to set his name is too far away from you, then you may turn it into money. With the money secure in hand, go to the place that the Lord your God will choose;³ spend the money for whatever you wish—oxen, sheep, wine, strong drink,⁴ or whatever you desire. And you shall eat there in the presence of the Lord your God, you and your household rejoicing together.⁵ As for the Levites resident in your towns, do not neglect them, because they have no allotment or inheritance with you.⁶

Every third year you shall bring out the full tithe of your produce for that year, and store it within your towns;⁷ the Levites, because they have no allotment or inheritance with you, as well as the resident aliens, the orphans, and the widows in your towns,⁸ may come and eat their fill so that the Lord your God may bless you⁹ in all the work that you undertake.

1 May be worth remembering that this is a tithe of the total product of their field, not just the profit.

2 So they get to eat it, they just have to make sure they do it in the presence of the Lord.

3 Interesting, very practical way to solve a logistical problem. Sounds like something that would have been come up with much later, not now when they haven't even entered the Holy Land.

4 “Whatever you wish”? “strong drink”? Really?

5 The “rejoicing” and “together” aspects seem to be a really important aspect.

6 Yet another side-note to remember the Levites.

7 Interesting – so not to the temple that year?

8 Levites grouped with the aliens, orphans, and widows.

9 Taking care of the marginalized will lead to blessing from God.

Take-home: The produce of their work is not something to be hoarded for oneself, but both God and the less fortunate must be remembered at harvest time.