• It appears that a second yearly tithe was required, which benefited both Levite and non-Levite people. (Deuteronomy 14:22, 23) Israelite families used this provision in connection with special festivals, and on certain years it was shared with the very poor to help with their sustenance.—Deuteronomy 14:28, 29; 26:12.

However, the second tithe for use at the annual festivals could be converted into money. This provision made it more convenient for the Israelites who had to travel a long distance to attend the festivals.—Deuteronomy 14:25, 26.

Every third and sixth year of the seven-year Sabbath cycle, the Israelites shared the second tithe with the poor and the Levites.—Deuteronomy 14:28, 29.