Deuteronomy 14:28

Hebrew Bible

26 Then you may spend the money however you wish for cattle, sheep, wine, beer, or whatever you desire. You and your household may eat there in the presence of the Lord your God and enjoy it. 27 As for the Levites in your villages, you must not ignore them, for they have no allotment or inheritance along with you. 28 At the end of every three years you must bring all the tithe of your produce, in that very year, and you must store it up in your villages. 29 Then the Levites (because they have no allotment or inheritance with you), the resident foreigners, the orphans, and the widows of your villages may come and eat their fill so that the Lord your God may bless you in all the work you do.

Tobit 1:8


6 But I alone went often to Jerusalem for the festivals, as it is prescribed for all Israel by an everlasting decree. I would hurry off to Jerusalem with the first fruits of the crops and the firstlings of the flock, the tithes of the cattle, and the first shearings of the sheep. 7 I would give these to the priests, the sons of Aaron, at the altar; likewise the tenth of the grain, wine, olive oil, pomegranates, figs, and the rest of the fruits to the sons of Levi who ministered at Jerusalem. Also for six years I would save up a second tenth in money and go and distribute it in Jerusalem. 8 A third tenth I would give to the orphans and widows and to the converts who had attached themselves to Israel. I would bring it and give it to them in the third year, and we would eat it according to the ordinance decreed concerning it in the law of Moses and according to the instructions of Deborah, the mother of my father Tobiel, for my father had died and left me an orphan. 9 When I became a man I married a woman, a member of our own family, and by her I became the father of a son whom I named Tobias. 10 After I was carried away captive to Assyria and came as a captive to Nineveh, everyone of my kindred and my people ate the food of the Gentiles,

 Notes and References

"... Altogether, Tobit's particular dependence on the Torah may be best summarised in the chart on the next page. As we have already indicated, everything Tobit offers has a general basis in the Pentateuch. The idea that offerings should be a part of pilgrimages is found in Deuteronomy 16. Specific offerings are described in Deuteronomy 8, 14, and 26; Numbers 18; and Leviticus 27. Whenever possible, Tobit follows Numbers 18, supplementing it with other sources only after it has been exhausted. This, too, appears to be part of a general trend. All in all, the Book of Tobit stands out by virtues of its exhaustive detail, combining tithes and first fruits of almost every kind in rapid succession. This has been acknowledged by many scholars who are simply studying tithing or Jewish law in Second Temple times. This is so much the case that it is worth considering whether Tobit's tithing system corresponded with one that was actually ever practised or whether it is in part a literary construction ..."

Jacobs, Naomi S. "And I Saw that the Delicacies were Many": A Commentary on Food and Eating in the Book of Tobit (pp. 44-45) Durham University, 2007

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