“At the end of every third year you shall bring out the tithe of your produce of that year and store it up within your gates. And the Levite, because he has no portion nor inheritance with you, and the stranger and the fatherless and the widow who are within your gates, may come and eat and be satisfied, that the LORD your God may bless you in all the work of your hand which you do.”
The tithe mentioned in these verses is for a different purpose than the festival tithe (Deuteronomy 14:22-27) or the tithe given to the Levites for the work of the tabernacle (Numbers 18:21). This 10th for the needy was actually saved only two years out of seven. It was designed to help teach God’s way of give and caring for the fatherless and widows and others in need.
For more about tithing, see our article “Tithing: What Is It? ”