ESV Reformation Study Bible – Deut 14:22
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Deut 14:22

14:22 tithe. A tenth. The law of the tithe was expressed as early as the time of the patriarchs (Gen. 14:20; 28:22). Leviticus 27:32 specifies that the tithe of animals must not be selected, but must be “all that pass under the herdsman’s staff.”