Deuteronomy 26:14

My mourning. Probably in connection with ceremonial uncleanness for the dead (see Leviticus 7:20; 21:1; cf. Hosea 9:4). Various circumstances might produce uncleanness, and thereby “mourning,” rendering it impossible for that person to appear before God with rejoicing. Not only would the person involved be ceremonially unclean, but the consecrated things themselves would become unclean if he partook of them while in his “unclean” state (see on Deuteronomy 14:23-26).

For any unclean use. Or, “while I was unclean” (RSV). He would not deliberately put the “tithe” to an “unclean” use.

For the dead. Or, “to the dead” (RSV). From ancient times the heathen believed that the dead could be made happy by gifts of food and other things of which they might be in need. It is noteworthy that the Hebrew religion not only made no provision for such rites, but, as here, specifically excluded them. In heathen lands the custom of placing food at the grave of the deceased as a gift to his “spirit” (see Tobit 4:17; Ecclesiasticus 30:18) is still practiced, as in India and China.

Perhaps the expenses incident to a funeral were heavy, and the temptation to use part of the “tithe” in meeting these expenses would in all probability not be uncommon.