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Deuteronomy 14:26

Adam Clarke
Bible Commentary

Or for strong drink - What the sikera or strong drink of the Hebrews was, see in the note on Leviticus 10:9; (note). This one verse sufficiently shows that the Mosaic law made ample provision for the comfort and happiness of the people.

Matthew Henry
Concise Bible Commentary
A second portion from the produce of their land was required. The whole appointment evidently was against the covetousness, distrust, and selfishness of the human heart. It promoted friendliness, liberality, and cheerfulness, and raised a fund for the relief of the poor. They were taught that their worldly portion was most comfortably enjoyed, when shared with their brethren who were in want. If we thus serve God, and do good with what we have, it is promised that the Lord our God will bless us in all the works of our land. The blessing of God is all to our outward prosperity; and without that blessing, the work of our hands will bring nothing to pass. The blessing descends upon the working hand. Expect not that God should bless thee in thy idleness and love of ease. And it descends upon the giving hand. He who thus scatters, certainly increases; and to be free and generous in the support of religion, and any good work, is the surest and safest way of thriving.
Ellen G. White
Education, 44

Were the principles of God's laws regarding the distribution of property carried out in the world today, how different would be the condition of the people! An observance of these principles would prevent the terrible evils that in all ages have resulted from the oppression of the poor by the rich and the hatred of the rich by the poor. While it might hinder the amassing of great wealth, it would tend to prevent the ignorance and degradation of tens of thousands whose ill-paid servitude is required for the building up of these colossal fortunes. It would aid in bringing a peaceful solution of problems that now threaten to fill the world with anarchy and bloodshed. Ed 44.1

The consecration to God of a tithe of all increase, whether of the orchard and harvest field, the flocks and herds, or the labor of brain or hand, the devotion of a second tithe for the relief of the poor and other benevolent uses, tended to keep fresh before the people the truth of God's ownership of all, and of their opportunity to be channels of His blessings. It was a training adapted to kill out all narrowing selfishness, and to cultivate breadth and nobility of character. Ed 44.2

A knowledge of God, fellowship with Him in study and in labor, likeness to Him in character, were to be the source, the means, and the aim of Israel's education—the education imparted by God to the parents, and by them to be given to their children. Ed 44.3

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Ellen G. White
Patriarchs and Prophets, 530

To promote the assembling of the people for religious service, as well as to provide for the poor, a second tithe of all the increase was required. Concerning the first tithe, the Lord had declared, “I have given the children of Levi all the tenth in Israel.” Numbers 18:21. But in regard to the second He commanded, “Thou shalt eat before the Lord thy God, in the place which He shall choose to place His name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.” Deuteronomy 14:23, 29; 16:11-14. This tithe, or its equivalent in money, they were for two years to bring to the place where the sanctuary was established. After presenting a thank offering to God, and a specified portion to the priest, the offerers were to use the remainder for a religious feast, in which the Levite, the stranger, the fatherless, and the widow should participate. Thus provision was made for the thank offerings and feasts at the yearly festivals, and the people were drawn to the society of the priests and Levites, that they might receive instruction and encouragement in the service of God. PP 530.1

Every third year, however, this second tithe was to be used at home, in entertaining the Levite and the poor, as Moses said, “That they may eat within thy gates, and be filled.” Deuteronomy 26:12. This tithe would provide a fund for the uses of charity and hospitality. PP 530.2

And further provision was made for the poor. There is nothing, after their recognition of the claims of God, that more distinguishes the laws given by Moses than the liberal, tender, and hospitable spirit enjoined toward the poor. Although God had promised greatly to bless His people, it was not His design that poverty should be wholly unknown among them. He declared that the poor should never cease out of the land. There would ever be those among His people who would call into exercise their sympathy, tenderness, and benevolence. Then, as now, persons were subject to misfortune, sickness, and loss of property; yet so long as they followed the instruction given by God, there were no beggars among them, neither any who suffered for food. PP 530.3

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