Deu 26:12 | Clarke | STEP | Verse 12 The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, . But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.

‏ Deuteronomy 26:12

Verse 12

The third year, which is the year of tithing - This is supposed to mean the third year of the seventh or Sabbatical year, in which the tenths were to be given to the poor. See the law, Deu 14:28. But from the letter in both these places it would appear that the tithe was for the Levites, and that this tithe was drawn only once in three years.