Deuteronomy 14:23

And thou shalt eat before the Lord thy God, in the place which
he shall choose to place his name there
See ( Deuteronomy 12:5 ) there the tithe of all the fruits of the earth was to be eaten; this is the second tithe, as the Targum of Jonathan, and so Jarchi, and which is more particularly described as follows:

the tithe of thy corn, of thy wine, and of thine oil:
see ( Deuteronomy 12:7 ) (See Gill on Deuteronomy 12:7):

and the firstlings of thine herds, and of thy flocks;
of which see the note on the above place:

that thou mayest learn to fear the Lord thy God always;
which such a constant practice would inure unto; see ( Deuteronomy 10:12 ) .