14:28 At the end of every three years. The third-year tithe is mentioned again only in 26:12, and the precise details are unclear. Because it was a special gift for the Levites and the poor, and because the Levitical cities were scattered throughout Israel (Josh. 21), it would have been impractical to take all the tithes at one time to the central place of worship. Thus, these tithe offerings were to be stored in the towns of Israel and used to provide for the needy.