מִקְצֵ֣ה ׀ שָׁלֹ֣שׁ שָׁנִ֗ים תּוֹצִיא֙ אֶת־כָּל־מַעְשַׂר֙ תְּבוּאָ֣תְךָ֔ בַּשָּׁנָ֖ה הַהִ֑וא וְהִנַּחְתָּ֖ בִּשְׁעָרֶֽיךָ׃
Sa katapusan ng bawat tatlong taon ay ilalabas mo ang buong ikasampung bahagi ng iyong ani sa taong iyon, at ilalagay mo ito sa loob ng iyong mga bayan.
Rashi
מקצה שלש שנים AT THE END OF THREE YEARS [THOU SHALT BRING FORTH ALL THE TITHE OF THY INCREASE THE SAME YEAR] — Scripture hereby intends to teach you that if one has delayed to give his tithes of the first and the second year of the Sabbatical period, he has to remove them from his house in the third year.
Ibn Ezra
The passage at the boundary of three years discusses the Pauper’s Tithe. During this year, one should not set apart the Second Tithe [Rosh HaShana 12b]. Some say, though, that one should set apart all three tithes. The Dissenters assert that the passage “you must set aside…” [: 22] denotes the first tithe
Rashbam
מקצה שלש שנים, the year in which the tithe for the poor is due.