Deuteronomy 14:29
And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that the LORD thy God may bless thee in all the work of thine hand which thou doest.
The Levite — because he has no part nor inheritance — and the stranger and the fatherless and the widow within the gates are to be invited to come and eat and be satisfied from Israel's provision, including its sacred feasts and its gathered produce. That food comes from a second tithe devoted to relieving the poor and to other benevolent purposes, making it a fund for charity and hospitality. That tithe was to be kept at home and set aside every third year for this use, so that the Levite and those in need would share in the provision.
This care belonged to a larger system that set aside harvest produce and other first-fruits for the Lord and reserved gleanings and field corners for the poor. The arrangement taught that God must come first, that He owns all things including fields and flocks and herds, and that the people are stewards of what He has given who can serve as channels of His blessings. The gatherings and gifts trained the people in hospitality and in year-round care for the bereaved and poor, to overcome selfishness and to develop generous, noble character.
It expresses God's purpose that those with abundance supply the needs of others, and that strangers be treated kindly and welcomed to share in both temporal and spiritual blessings. The spiritual blessings given to Israel were likewise meant to be shared with the world, as bread of life broken for others. Faithful care for people in need in this way is connected with the Lord's promised blessing on all the work of the giver's hand.
The verse calls for honoring God with offerings in keeping with blessings received, a duty of gratitude resting not only on those with plenty but also on the widow and fatherless. It especially requires those whom God has prospered not to let possessions or business keep them from worship and religious privileges. As instruction about the second tithe, the verse allows its use to support earnest missionary work in new places rather than to fund tuition-free schooling. As instruction about the second tithe, the verse also presents sustaining church-school teachers and church-school work as a fitting use for it.