Deuteronomy 14:22

Tithe. The prophet Samuel mentioned tithe paying for the support of a king when Israel clamored for a personal ruler over them (1 Samuel 8:15). Jehovah as supreme Lord of the earth commanded that tithes be paid for the support of His workers. It is generally conceded that the tithe spoken of in these verses is the second tithe, which was to be consumed as a holy feast before the Lord, at the tabernacle. This second tithe is also spoken of in Deuteronomy 14:28 and 26:12-15. The second tithe was distinct from the first tithe, which was devoted exclusively to the support of priests and Levites (Numbers 18:21, 26).

The field. The word translated “field” has various meanings, such as “open country,” “pastureland,” “cultivated ground,” “private property,” “city land.” Here it is used in the sense of cultivated land.