There was a yearly tithe (vv. 22-27) and an additional three-year tithe (vv. 28-29) in Israel. The Israelites were to invite the Levites to the celebration at the tabernacle when the Israelites consumed the yearly tithe (v. 23). They were also to invite the Levites and the needy to the third year celebration, every third and sixth year in the seven-year sabbatical cycle, that they held in each town (v. 28).
"As the Israelites were to sanctify their food, on the one hand, positively by abstinence from everything unclean, so they were, on the other hand, to do so negatively by delivering the tithes and firstlings at the place where the Lord would cause His name to dwell, and by holding festal meals on the occasion, and rejoicing there before Jehovah their God."166
In what way did observing this ordinance cause the Israelites to learn to fear Yahweh (v. 23)? Yahweh was the possessor of the land, and He provided that His servants, the Levites, would receive sustenance from its bounty.167
"The fear of the Lord is not merely a feeling of dependence on Him, but also includes the notion of divine blessedness, which is the predominant idea here, as the sacrificial meals were to furnish the occasion and object of rejoicing before the Lord."168
"The purpose of this section is not so much to give a comprehensive statement of the tithe law as to guard tithing procedure from being prostituted to idolatrous ends; that is, to prevent Israel from honoring the Canaanite fertility deities for their harvests."169
The yearly celebration evidently coincided with the Feast of Firstfruits (cf. Lev. 27:30-33; Num. 18:21-32). The third year feast occurred at the end of the year (v. 28).
The Hebrew word shekar, translated "strong drink"(v. 26, NASB) or "fermented drink"(NIV) refers to some type of fermented beverage made from grain. God did not forbid consumption of this beverage in Israel, but He did condemn drunkenness. Ancient Near Easterners did not distill liquor until the seventh century A.D., so the beverages in view here were not that high in alcohol content.170
The Lord does not require these tithes of Christians, but He has taught us to express thanksgiving to Him for His provisions and to show His compassion for needy people. We should also have compassion on those who serve God and others who may be in need by sharing what God has given us with them (1 Cor. 9:11, 14; Gal. 6:6, 10; et al.).
