Bible Notes Online - Deuteronomy 14 - ESV
Commentary

v1-2: The Israelites were a wonderfully privileged people, those who, uniquely among mankind, belonged to the Lord God; "the children of the Lord your God...a people holy to the Lord your God...His treasured possession". This was to be reflected in certain standards of behaviour; they were to be holy in all respects. This principle is applied in what animals they could eat (v3-21), in the giving of tithes (v22-29), in the cancelling of debts (15.1-11), in the treatment of slaves (15.12-18), and in setting apart the first born animals (15.19-23).

The Christian is to be thoroughly holy, but primarily in attitude.

v3-21: The animals that could be eaten were those which had a split hoof, and chewed the cud (v6); the Christian has a separated walk, distinct form the world, and he meditates of the things of Christ.

The unclean birds were essentially carrion birds (v12-18); as in v21, the Israelite had to avoid death; for the Christian, he is to avoid choosing the world's ways.

The insects that swarm are also a picture of the world (v19-20); the Christian does not follow the crowd, but walks in conviction that Christ's way is always right.

v22-23: A tithe (tenth) of a person's produce was set aside. But he would enjoy that when he ate it before the Lord. By this means the people would recognise the provision of God.

v24-25: Special provision was made for those who lived at a distance. They would still come to worship God, for that had top priority, but they could exchange their tithe for money, and bring that to Jerusalem.

v26: Having arrived at the chosen place, they could buy whatever they wanted, to eat joyfully in the presence of God. At the time of the Lord Jesus, a market had grown up around the temple for this reason; see John 2.14.

v27: The tithes should also have been used to provide for the Levites, as they had no other income.

v28-29:   Additionally,  tithes provided for the fatherless and widows. Here also is a blessing, as the people remember the poor, and provide for them.