14:23
Tithing is mentioned elsewhere in the Pentacheuch, as well as the matter of Abraham giving a tithe to Melchizedek. Here it is associated with eating part (presumably not all!) in the presence of the Lord. As it says in 2 Cor 9:7, God loves a cheerful giver. Giving should not be a burden, but a joyful thing.
14:24-26
We then get practicalities. It may not have been practical for some of them to bring the actual crops to Jerusalem. In such cases they were to convert it into money, and then take that to Jerusalem and buy things there to offer to the Lord. The key lesson is that they were to be part of the celebration of giving to the Lord. We can see here why there were traders of various sorts in the temple area.
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