‏ Deuteronomy 26:13-14

v. 13-14: After distributing the tithes, the people had to make a declaration at the sanctuary (Deuteronomy 26:13-14 a). They had to say that they had given all the sacred tithes and not kept any back for themselves. They also had to promise that they had followed God’s command by giving to the poor and had not misused the tithe in any way. This included not eating it during mourning (when they would be unclean), not using it for ordinary purposes, and not offering it for the dead or to idols. This public statement encouraged everyone to be honest and careful with what belonged to God. If anyone could not make this declaration honestly, they had to bring a trespass offering (Leviticus 5:15 b).

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