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This Chapter Verse Commentaries:
At the end of three years, i.e. in the third year, as it is expressed, Deu_26:12. So, in the end of three years, or of seven years, is the same with in the third or seventh year, as appears by comparing Deu_31:10 Jos_9:16,17 2Ki_18:9,10 17:6.
All the tithe of thine increase. I join with those expositors who make this the same tithe with the former, Deu_14:22, as being called by the same title without any distinction between them, save only as to the place of eating them. See Poole "Deu_14:22", and See Poole "Deu_12:17".
The same year: this is added to show that he speaks of the third year, and not of the fourth year, as some might conjecture from the phrase, at the end of three years.