Deuteronomy 14:28-29 -

Every third year the whole tithe of the year's produce was to be set apart, not to be brought to the sanctuary to be eaten before the Lord, but as a portion in their towns for the Levite, the stranger, the widow, and the fatherless. The end of three years ; i . e . as the third year expired, consequently, in the last year of the triennium ( Deuteronomy 26:12 ); just as "the end of seven years" means each seventh year ( Deuteronomy 15:1 ; Deuteronomy 31:10 ; Jeremiah 34:14 ). This was not an additional tithe, but the former differently applied; the tithe of the first and second years was to be eaten before the Lord at the sanctuary; the tithe of the third year was for the poor and needy.

HOMILETICS