26:12 The year of tithing - Heb. the year of that tithe, so called, either because these tithes were gathered only in that year. Or rather, because then only they were so bestowed; and whereas these second tithes for two years together were eaten only by the owners and Levites, and that in Jerusalem, in the third year they were eaten also by the strangers, fatherless, and widows, and that in their own dwellings.
26:12-15 How should the earth yield its increase, or, if it does, what comfort can we take in it, unless therewith our God gives us his blessing? All this represented the covenant relation between a reconciled God and every true believer, and the privileges and duties belonging to it. We must be watchful, and show that according to the covenant of grace in Christ Jesus, the Lord is our God, and we are his people, waiting in his appointed way for the performance of his gracious promises.
