Deuteronomy 26:12-15
26:12 a Every third year the tithe was gathered for the Levites and other dependents; see also study note on 14:28.26:13 b I have taken (literally burned) the sacred gift: This phrase means that the donor had given his own property to the Levites and to others in need.
26:14 c offered any of it to the dead: These pagan rituals were intended to sustain the dead through food offerings. Such food would be unacceptable as a part of the tithe given to the Levites.
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