Abstract
According to the Fifth Book of Moses, there are two cycles of periodically repeating years in the Israeli calendar: the cycle of seven (Deut 15) and three (Deut 14) years. Instructions on the third year, the year of tithes, is specific for the Fifth Book of Moses: Deut 14:28-29 formulates the objective and implementation, while Deut 26:12-15 describes the liturgical aspect of the regularly repeating significant year.
The tithe recipients were the poorest and the most endangered members of the Israeli community, not exclusively the Levites. Thus, in the Fifth Book of Moses the narrator performs an anti-cult correction of tithing by emphasizing the social aspect of the instruction given (tithing is thus democratized, i.e. socialized).