14:27
There is a reminder not to forget the Levites. These reminders occur quite frequently in Deuteronomy. In today’s terms we can take this as a reminder that we should look after our pastors and ministers properly. They have devoted themselves to the work of the church, and they should be rewarded and respected for that. This does not mean paying mega-saleries, but nor should we leave them in poverty.
14:28-29
There is a special mention of the tithe in the third year. This seems to have been explicitly for the Levites, the foreigners, the widows and the fatherless. The plan was that there would be no poor in the land. Because of human sinfulness, there are always the poor. “So that the Lord may bless you ...” In God’s kingdom giving does not lead to poverty. Now this does not mean that it is never costly for us to give, but the ultimate result is that it is better for all in every way when we give.
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