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.

Study Bible

When you have finished laying aside a tenth of all your produce
This phrase refers to the practice of tithing, which was an essential part of the Israelite economy and religious life. The tithe, or tenth, was a portion of one's produce set aside for sacred purposes. This practice is rooted in the covenant relationship between God and Israel, where the people acknowledged God's provision and sovereignty by returning a portion of their increase. The concept of tithing is first seen with Abraham giving a tenth to Melchizedek (Genesis 14:20) and is later codified in the Mosaic Law (Leviticus 27:30-32).

in the third year, the year of the tithe
The third year tithe, also known as the "poor tithe," was distinct from the annual tithe that supported the Levites and the temple service. Every third year, the tithe was designated for the local community's needy, emphasizing social justice and care for the marginalized. This cycle reflects God's concern for the welfare of all His people and ensures that the blessings of the land are shared equitably. The third-year tithe is mentioned again in Deuteronomy 14:28-29, highlighting its importance in the community's life.

you are to give it to the Levite, the foreigner, the fatherless, and the widow
This directive underscores the inclusive nature of God's provision. The Levites, who had no inheritance of land, relied on the tithes for their sustenance (Numbers 18:21-24). The foreigner, fatherless, and widow represent vulnerable groups within society who lacked the means to provide for themselves. By including these groups, the law reflects God's heart for justice and compassion, as seen throughout Scripture (Psalm 68:5; James 1:27). This provision ensured that the community's prosperity extended to all its members, fostering a spirit of generosity and care.

that they may eat and be filled within your gates
The phrase "within your gates" indicates that this act of giving was to occur locally, within the towns and cities of Israel. This localized distribution ensured that the needs of the community were met directly and efficiently. The goal was not merely to provide sustenance but to ensure that these individuals were "filled," suggesting a standard of care that went beyond mere survival to include dignity and well-being. This reflects the biblical principle of loving one's neighbor as oneself (Leviticus 19:18; Matthew 22:39) and prefigures the New Testament call to care for the least of these (Matthew 25:35-40).

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.