Deuteronomy 14:24
And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee: And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God hath blessed thee:
Provision was made for the situation in which the distance was too great to transport the tithe to the place God had chosen to establish His name. The requirement belongs to the law of the second tithe, separate from the first tithe of all increase that was devoted to God. That second tithe was set apart for the poor and for other benevolent purposes. The first and second tithes together continually reminded Israel that everything belongs to God and that they were privileged to act as channels of His blessings. By this regular practice they were trained to overcome selfishness and to form a generous and noble character.
The second tithe governed here may be applied to sustain church-school work. A school is to be cautioned against depending on the second tithe to cover so large a share of its expenses. When the second tithe is not needed for supporting a school, it may sustain earnest missionary labor in new fields.