Directly following the instruction concerning second tithe is the command for third tithe. At the end of every third year, you shall bring out the tithe of your produce of that year and store it up within your gates (Deuteronomy 14:28). This tithe is not given to the Levites to do the work, nor is it set aside yearly to keep the Feasts, for this tithe is set aside every third year. The purpose for this third tithe is to provide for the Levite, who has no portion nor inheritance with you, and the stranger, the fatherless, and the widow who are within your gates, that they may come and eat and be satisfied, so that the LORD your God may bless you in all the work of your hand which you do (Deuteronomy 14:29). Third tithe is God's welfare plan for the fatherless, widows, unemployed, and the truly needy. After faithfully completing our third tithe year, we are entitled to ask God for a blessing upon His people (Deuteronomy 26:12-15). Normally, third tithe is counted from the Passover or the Feast of Tabernacles closest to the individual's date of baptism. Third tithe is paid in the third and sixth years of a seven-year cycle, with God giving us the seventh year as a year of release, or sabbatical, before beginning another seven-year cycle in the eighth year. God wants us to plan for our third tithe year and to have faith that He will bring us through it, as He simply commands it every third year. One may give third tithe directly to someone in need, though the church often hears of needs not generally known by others and acts as an agent in supplying those needs, ensuring fair and impartial help to the needy when funds are sent marked as third tithe.

In God's generous financial system, He provides care for the needy through a special tithe known as the third tithe. Under this system, as outlined in Deuteronomy 14:28-29 and 26:12-15, God instructed His people in ancient Israel to set aside this tithe to assist orphans, widows, strangers, and Levites. Today, God's church meets its duty toward its needy brethren through a third tithe fund, reflecting the ongoing obligation to help those truly in need, as supported by teachings in Galatians 2:10 and I Timothy 5:3. The third tithe is an additional tithe, separate from the first tithe that supports God's work of preaching the gospel and the second tithe that enables church members to attend the feasts. According to Deuteronomy 14:28 through 15:11 and 26:12, it is paid only on the increase earned during the third and sixth years of a seven-year cycle, unlike the yearly payment of the first and second tithes. Most members count their third-tithe years from either the Passover or the Feast of Tabernacles closer to the date of their baptism, beginning to save this tithe in the third year after their baptism. God views neglect of the poor, widows, and orphans with great displeasure, as seen in Isaiah 1:23-25, Jeremiah 5:28-29, and Malachi 3:5. These passages, along with Proverbs 3:27-28 and I Timothy 5:8, emphasize that withholding help or delaying assistance when it is within one's power to give angers God, who holds a special relation of nearness to the fatherless and widows as their defender. For those who are generous, God promises blessings, as noted in Proverbs 3:9-10 and Luke 6:38. By paying the third tithe, Christians often experience abundant blessings and invaluable lessons during these years, though not always in material form. The emphasis in Matthew 6:19-21 and Galatians 6:7-10 is on storing up spiritual treasures in heaven, highlighting that a prospering relationship with Him outweighs temporary physical prosperity. The church bears a responsibility to care for its needy members, as instructed in Leviticus 19:9-10 and Isaiah 58:7. Members contribute to a benevolent fund to fulfill the biblical command to care for the needy, as reinforced in Matthew 25:35-40 and Galatians 2:9-10. In some cases, individuals may give their third tithe directly to a qualifying needy relative, such as a widowed mother, sister, or daughter, or to orphans under the guidelines of Deuteronomy 14 and 26. However, since ministers are often more aware of those truly in need, the third tithe is frequently distributed more effectively to the needy in the church by the ministry. God's requirement to give this tithe reflects His lovingkindness toward His creation, especially the weak and disadvantaged.

The third tithe, as commanded by God, is to be given only in the third and sixth years of a seven-year tithing cycle. It is designated for the support of the needy, widows, orphans, and to some extent, the ministry as needed. As stated in Deuteronomy 14:28-29, at the end of every third year, all the tithe of that year's produce is to be brought out and stored within the gates, so that the Levite, the stranger, the fatherless, and the widow may come, eat, and be satisfied, ensuring the blessing of the LORD in all the work of one's hands. This third tithe serves a distinct purpose, separate from maintaining the tabernacle or personal festival expenses, and is stored for use over time specifically for the poor and disadvantaged. Since it is collected only in specific years, it underscores that the three tithes are separate allocations of the entire tenth, each for its designated purpose, rather than a single tithe divided into parts.