Commentary for Deuteronomy 14:23
וְאָכַלְתָּ֞ לִפְנֵ֣י ׀ יְהוָ֣ה אֱלֹהֶ֗יךָ בַּמָּק֣וֹם אֲשֶׁר־יִבְחַר֮ לְשַׁכֵּ֣ן שְׁמ֣וֹ שָׁם֒ מַעְשַׂ֤ר דְּגָֽנְךָ֙ תִּֽירֹשְׁךָ֣ וְיִצְהָרֶ֔ךָ וּבְכֹרֹ֥ת בְּקָרְךָ֖ וְצֹאנֶ֑ךָ לְמַ֣עַן תִּלְמַ֗ד לְיִרְאָ֛ה אֶת־יְהוָ֥ה אֱלֹהֶ֖יךָ כָּל־הַיָּמִֽים׃
And thou shalt eat before the LORD thy God, in the place which He shall choose to cause His name to dwell there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear the LORD thy God always.
Rashi on Deuteronomy
'ואכלת וגו AND THOU SHALT EAT [BEFORE THE LORD THY GOD, IN THE PLACE WHICH HE SHALL CHOOSE … THE TITHE OF THY CORN etc.] — This is the “Second Tithe”, for it (Scripture) has already taught us to give the “First Tithe” to the Levites — as it is said, (Numbers 18:26) “[And unto the Levite shalt thou speak …], when ye take of the children of Israel the tithes”, etc., — and besides it gave them permission to eat it in any place, as it is said, (Numbers 18:31) “and ye shall eat it in any place” — thus you must admit that this tithe mentioned here, (which is to be eaten by an ordinary Israelite in Jerusalem) must be another one, — the “Second Tithe”.
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Sforno on Deuteronomy
למען תלמד ליראה, for the site chosen by G’d for the Temple also houses the Supreme Court, Sanhedrin, from where knowledge and understanding is dispensed.
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Rashbam on Deuteronomy
למען תלמד ליראה, when you are an eyewitness to the priests performing their service in the Temple, etc., the site at which G’d’s presence manifests itself.
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