Deuteronómio 14:23 Comentario: Tze'enah Ure'enah, Rashi, Chizkuni & Da'at Zekenim

“The tithes of your new grain and wine” [14:23]. The Holy One said to Israel: if you will give tithes, the grain is called your grain. However, if you will not give tithes, then the grain will be Mine, as the verse says, “I will take back My new grain in its time and My new wine in its season” [Hosea, 2:11]. This means, I will take My grain and My new wine, said God.²⁰Bahya, Deuteronomy, 14:23.

'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”.

למען תלמד ליראה, “in order that you may learn to revere, etc.” This expression is meant to refer to reverence for the Lord becoming something natural, a daily occurrence, part of your everyday life, not something restricted to when one visits the synagogue and prays intently. When people observe the laws of the second tithe that apply to the average farmer being observed by huge crowds coming to Jerusalem and being exposed to priests in great numbers, this will make a deep impression upon them and be an unforgettable experience. Seeing the Supreme Court in session in Jerusalem will also be an experience that will increase the degree of reverence for the Lord your G-d.