Deuteronomy 26:13
Then thou shalt say before the LORD thy God, I have brought away the hallowed things out of mine house, and also have given them unto the Levite, and unto the stranger, to the fatherless, and to the widow, according to all thy commandments which thou hast commanded me: I have not transgressed thy commandments, neither have I forgotten them:
The verse is the declaration to be made before God after the third-year tithe had been distributed. It reflects a yearly accounting, with a solemn declaration required at the year's end and at the close of each year as to whether that duty had been done.
In the declaration the speaker attests that the hallowed or consecrated things have been brought away and removed from the house. He attests that they have been given to the Levite and to the stranger, to the fatherless and to the widow, according to all the commands God had commanded. He attests that he has not transgressed those commandments and has neither neglected, disobeyed, nor forgotten them.
The consecration involved a tithe of all increase, whether of orchard and harvest-field, of flocks and herds, or of labor of brain or hand. A second tithe was devoted to relief of the poor and to other benevolent uses. Remembering and providing for the Levite, the stranger, the fatherless, and the widow was a standing and continuing obligation. These directions express the principles of God's kingdom and remain binding.
The giving was grateful recognition of God's goodness. It was joined with worship and with rejoicing in the blessings He had given, and with public acknowledgment of Him by those He blesses. Obedience in this brings blessing. The system taught that God must come first. He owns all things, including fields, flocks, and herds, and the people are stewards of what He created and provided, with the opportunity to be channels of His blessings.
This giving kept that truth fresh before the people. It was a training adapted to kill out all narrowing selfishness and to cultivate breadth and nobility of character. It belonged to an education whose source, means, and aim were knowledge of God, fellowship with Him in study and in labor, and likeness to Him in character. That education was given to parents to give to their children.