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׃
At kakainin mo sa harap ng Walang-Hanggan na iyong Diyos, sa lugar na Kaniyang pipiliin upang doon patahanin ang Kaniyang Pangalan, ang ikasampung bahagi ng iyong butil, ng iyong bagong alak, at ng iyong langis, at ang mga panganay ng iyong mga baka at ng iyong mga tupa, upang matuto kang matakot sa Walang-Hanggan na iyong Diyos sa lahat ng panahon.
Tze'enah Ure'enah
“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.
Rashi
'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”.
Ibn Ezra
…the firstlings of your oxen i.e., he who is fit to eat them will eat them, as I have explained [comment on 12: 17].