The laws of the tithes serve as another reminder that our successes in life should be attributed to Hashem, the source of everything in this world. This verse describes the second tithe, one tenth of a farmer’s produce that is to be separated after the first tithe is set aside for the Leviim. This tithe must be eaten in Yerushalayim, or redeemed for coins with which to purchase and eat food in the holy city. By separating one tenth of his produce and bringing it to Hashem’s capital city, the farmer is forced to remember that all of his produce is a gift from God; not merely the result of his own efforts.
Source: Israel in the News