Deuteronomy 26:13

Then thou shalt say before the Lord thy God
Make the following declaration as in his presence; for this was not made in the tabernacle or temple at, Jerusalem, since the tithe was to be eaten with the poor in the gates of the owner, as in ( Deuteronomy 26:12 ) :

I have brought away the hallowed things out of [mine] house:
which Aben Ezra and Onkelos interpret of the tithe; but it seems, besides that, to take in everything devoted to all holy uses, be they what they will, which were at this time to be separated from a man's own common goods, and applied to the purposes for which they were designed and devoted, and particularly what was to be given to the poor:

and also have, given them unto the Levite, and unto the stranger, to
the fatherless, and to the widow, according to all thy commandments
which thou hast commanded me;
giving to each according as the law directs; which the Targum of Jonathan and Jarchi interpret as before, giving the first tithe to the Levites, and the second tithe to the rest:

I have not transgressed thy commandments, neither have I forgotten
[them]:
neither broken them wilfully, nor omitted them through carelessness, negligence, and forgetfulness, but was mindful to observe them punctually and exactly.