The Tri-Annual Tithe and Declaration of Fulfillment of the Law (Deuteronomy 26:12-15)
12″When you have finished laying aside all the tithe of your increase in the third year—the year of tithing—and have given it to the Levite, the stranger, the fatherless, and the widow, so that they may eat within your gates and be filled, 13then you shall say before the Lord your God: ‘I have removed the holy tithe from my house, and also have given them to the Levite, the stranger, the fatherless, and the widow, according to all Your commandments which You have commanded me; I have not transgressed Your commandments, nor have I forgotten them. 14I have not eaten any of it when in mourning, nor have I removed any of it for an unclean use, nor given any of it for the dead. I have obeyed the voice of the Lord my God, and have done according to all that You have commanded me. 15Look down from Your holy habitation, from heaven, and bless Your people Israel and the land which You have given us, just as You swore to our fathers, “a land flowing with milk and honey.”‘”‘
Every third year was instituted as “the year of tithing.” After they have fulfilled their responsibilities toward the Levites and the needy, the Israelites are also instructed to pledge before the Lord that they have fulfilled the requirements of His commandments, followed by their petition for blessing and the fulfillment of His promise. We clearly see the Lord’s emphasis on both hospitality and charity. Notice also that in both this case and the previous, the needy were to “eat within your gates and be filled.” This was not meant to be a petty portion, but to fully satisfy those that came for help.