Chizkuni, whose commentary is built on the commentaries of Ibn Ezra, Rashbam and B’chor Shor, quotes Ibn Ezra here, adding the words “regarding the first tithe” where they are missing (but implied). However, in the manuscript of his commentary, the words “he is speaking with the Levi’im regarding the first tithe” are crossed out, indicating that after initially quoting Ibn Ezra he realized that this part is problematic and removed it. Later in his commentary on this verse, Chizkuni says explicitly that “this verse is written regarding Yisra’el,” supporting the idea that he recanted his earlier words that the “tithe” also referred to the Levi’im’s “first tithe.” But there is no indication that Ibn Ezra himself recanted this part of his commentary.

Throughout the chapter (and in other places in D’varim as well), Moshe is addressing the nation as a whole, even though some of his points seem to apply to only one segment of the population (to the exclusion of others). Ramban (12:6), discussing why Moshe instructed the nation to bring their t’rumah (which is given to a Kohain) and ma’aser (which he says could refer to the first tithe that goes to a Levi) to “G-d’s chosen place” if they can be eaten (by the appropriate people) anywhere, says they should be brought there so that everyone can celebrate together. The thrice yearly pilgrimages to the Temple were joyous occasions, with the produce and/or money from the second tithe complementing the meals centered around the meat of the holiday and voluntary offerings. Besides inviting the less fortunate, including those from the Tribe of Levi who do not have ancestral land to help them attain riches, to share in their bounty, giving the Kohanim and Levi’im their portions at this time allowed them to celebrate with their own food, not just with the food of others. Ramban then provides a proof-text (Nechemya 10:38) that this was done in the Second Temple.

While this might explain why these things were brought to the Temple even if they could be eaten anywhere, it would not explain why the verse (12:17) says they shouldn’t be eaten “within your gates” if the Kohanim and Levi’im were allowed to do just that. Therefore, later in his commentary (on 12:6), Ramban adds that these instructions were not directed towards the Kohanim and Levi’im after they were given their portions, but to the rest of the nation, telling them they shouldn’t eat these things before bringing them to Yerushalayim (because they’re either not allowed to eat them at all or not allowed to eat them outside the holy city). Once there, those things they are allowed to eat could be eaten, while those things that could only be eaten by others are given to them (some which are only eaten in Yerushalayim while others could be brought elsewhere to eat). Nevertheless, this cannot explain Ibn Ezra’s saying our verse was directed towards the Levi’im regarding the first tithe, since they could eat that wherever they wanted.

The thrust of Ibn Ezra’s commentary on this verse is that Moshe could be addressing only a segment of the population regarding some details even though he was speaking to the entire nation at the time. He proves this from a few places, including when Moshe specifically addressed the Tribes who received their portion on the eastern side of the Jordan River (3:18), even though the speech was obviously being said to everyone (see 3:12-17, which refers in third person to the same people he addresses in first person in 3:18). In this context, it is tempting to say that Ibn Ezra explained the first part of the verse in the same way (Moshe addressing multiple groups simultaneously), with the issue of Levi’im being allowed to eat the first tithe anywhere negating simply being an oversight. Nevertheless, bear with me as I attempt a possible explanation of Ibn Ezra’s comment.

The prohibition against eating the “tithes of your grain, wine and oil” anywhere but “in the place G-d has chosen” is worded in a peculiar way. Rather than saying “don’t do it,” it says “you are not able to do it,” implying that you really can do it (in some circumstances), but are prevented from doing so here (see Malbim). This can easily apply to the “second tithe,” as it can be eaten anywhere if its sanctity has been properly transferred onto coins. From a linguistic standpoint, though (which Ibn Ezra often works from), the expression implies a reason not to do something aside from it being prohibited (or it would just be worded as a prohibition).

Throughout history, many have unfortunately been lax in fulfilling the requirement to separate the first tithe and give it to a Levi. Because of this, even thought most of the general populace do tithe, enough did not to warrant a rabbinical requirement to tithe any produce purchased from anyone not known to be meticulous in his tithing. (The details of this requirement and when it applies are discussed in M’seches D’mai). For someone reluctant to part with a significant percentage (10%) of the produce he worked hard to grow and harvest, it can be very tempting to just not give this tithe to a Levi. There is a way, though, to minimize the amount of tithes lost to those who give in to this temptation: if the only time a Levi would accept this tithe was in “the place that G-d chooses,” this produce would have to be brought there in order to fulfill the commandment. And it would be obvious to all that anyone who didn’t bring his tithes to Yerushalayim was not fulfilling his obligation. In order to avoid such embarrassment/suspicion, even those who would have otherwise not tithed now will. A Levi is therefore faced with a dilemma when offered a tithe anywhere else; should he take the produce now so that he definitely gets it, or would he be better off in the long run if he refused to take it, as if all Levi’im refused to accept any tithes outside Yerushalayim, there would end up being much more produce available for all Levi’im. The Torah never prohibited a Levi from accepting a tithe outside of Yerushalayim, nor did it forbid the farmer from giving it to him anywhere. In the end, though, by accepting tithes near the farm it was grown, human nature dictates that the Levi’im will end up with much less produce.

When Moshe discussed all the things relevant to having a central place of worship (in contrast to the previous inhabitants of Canaan), minimizing “tithe fraud” was included. By telling everyone to “bring their tithes to the place where G-d chooses” (12:6) rather than giving it out near the farm, and advising the Levi’im not to eat any tithes unless they were first brought to this central place of worship by the farmer (after which they can eat it wherever they want to), Moshe was providing a framework that minimized such fraud and therefore maximized the amount of produce the Levi’im would receive. (Even though the burden of carrying the “second tithe” all the way to Yerushalayim led to it being allowed to be transferred to coins, it could be that having to carry both tithes required one of them to be able to be transferred; carrying just one was doable. Bear in mind that being able to transfer the first tithe onto coins would defeat the purpose of making it obvious who was separating this tithe.)

Although we might have expected Ibn Ezra to speak this out explicitly, doing so would make it seem as if it was “normal” to avoid giving Levi’im their tithe if they didn’t insist on only accepting it in Yerushalayim. As with numerous other things which he determined would be detrimental if known by the masses, he only hints to this concept by including the Levi’im in those whom Moshe addressed regarding tithes. “If you (referring to the Levi’im) want to receive all of the tithes that are coming to you, you will not be able to eat them until they were brought (by the farmer) to the place G-d will choose.” True, those same words also mean that “you (the rest of the population) are not able to eat the second tithe except in the place that G-d will choose” (because of the prohibition against eating it elsewhere), but Moshe embedded both meaning into his words, addressing both groups simultaneously.