This short article deals with two of the Deuteronomic laws: the law of the tithe (Deut. 14:22–28; 26:12–16) and the law of the Hebrew slave (Deut. 15:12–18). It is not intended to present a comprehensive study of these two laws, but to limit the investigation to the uncovering of those ancient laws referred to only by the author of Deuteronomy and not by the authors of the other Biblical codes, including that of the Covenant Code.
I. Bashanah hashlishit shnat hama'asar “in the third year, which is the year of tithing” (Deut. 26:12).
The reader of the law of the declaration of the tithe will quickly discern a contradiction: the tithe of the third year is given to the Levite, sojourner, orphan, and widow, bisharekha, literally, “within your gates” (within which there are no cultic places according to the laws of Deuteronomy—Deut. 26:2b). On the other hand, the tithe is declared in the Temple lifnei adonai “before the Lord” (Deut. 26:1s). Another surprising point is that the law creates an impression of unfamiliarity with the annual tithe. Apparently, only the triennial tithe is known: “in the third year, which is the year of tithing”.