Set apart a tithe of all the yield of your seed that is brought in yearly from the field. In the presence of the Lord your God, in the place that he will choose as a dwelling for his name, you shall eat the tithe of your grain, your wine, and your oil, as well as the firstlings of your herd and flock, so that you may learn to fear the Lord your God always but if, when the Lord your God has blessed you, the distance is so great that you are unable to transport it, because the place where the Lord your God will choose to set his name is too far away from you, then you may turn it into money. With the money secure in hand, go to the place that the Lord your God will choose; spend the money for whatever you wish—oxen, sheep, wine, strong drink, or whatever you desire. And you shall eat there in the presence of the Lord your God, you and your household rejoicing together. (Deut. 14:22-26)
The tithe spoken of in this passage was never meant to be a legalistic ritual but something that facilitated celebration and feasting 'in the presence of the Lord' - no different to our communion celebration today. So often we get caught up in the ritual rather than what it is to signify. What is important here is that God's people were to share and eat together with the best of what God had blessed them with 'in the presence of the Lord', so that they may 'learn to fear the Lord always'. This is a reverend fear - remembering that there is nowhere we can go to hide from God and nothing we can hide from him. As the Psalmist reminds us, "Where can I go from your spirit? Or where can I flee from your presence?" (Psalm 139:7). We live our lives constantly in the presence of God and as we share and celebrate in his presence at all times we are giving of ourselves and all that God has given us - our gifts, our abilities, our time, our homes, our possessions and our wealth.