In Leviticus 27:30 we learned of the tithe (the tenth) that is owed to the Lord. "A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord." These tithes supported the Levites, to whom the Lord was not giving territory in the promised land. They were to make their living through the work they were doing for the Lord, not by being farmers or shepherds or herdsmen or tradesmen. The Lord said, "I give to the Levites all the tithes in Israel as their inheritance in return for the work they do while serving at the tent of meeting." (Numbers 18:21) If the congregation doesn't bring their tithes, the Levites and their families will suffer deprivation. This is why the Lord was so angry in the days of Malachi the prophet, for the people were slack in bringing their tithes to the storehouse and the Lord declared that they were robbing Him by not bringing what they were obligated to bring. (Malachi 3:8-12) This disobedience showed disrespect for the Lord and it deprived the priests and Levites and their families of things they needed.
When bringing the tithe, a small portion of it was eaten in a ceremonial meal but the remainder of the tithe was given to the priests. The ceremonial meal was to be eaten in an attitude of thankfulness and in the attitude that the person was sharing the meal with the Lord. Though the Lord did not literally sit down at the table and ingest food with the bringer of the tithe, in a spiritual/symbolic sense it was as if the bringer of the tithe and the Lord were breaking bread together in fellowship. When Moses speaks in our next verse about eating the tithe of grain, he is not saying that the bringer of the tithe eats the whole tithe. He's speaking of the portion of the tithe the person eats. "Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place He will choose as a dwelling for His name, so that you may learn to revere the Lord your God always." (Deuteronomy 14:23)
These tithes were to be brought to the tabernacle and later to the temple after it was built. Because the tithes of some people would be so large (due to being wealthy) it would place a great deal of hardship for a person living a long distance from the house of God to transport enormous amounts of grain, wine, or animals. In cases like this the person could sell these items for money in his hometown, take the money with him to the nation's religious capital, and then use the money to buy appropriate tithe offerings to take to the house of God. "But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place the Lord your God will choose to put His name is so far away), then exchange the tithes for silver, and take the silver with you and go to the place the Lord your God will choose. Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice." (Deuteronomy 14:24-26) The bringer of this type of tithe retains a portion of it for the ceremonial meal just as the bringer of the other types of tithes do.
Not all of the Levites worked at the tabernacle (or the temple) at the same time. They worked on a rotating schedule, so when not at the Lord's house they would be at home in the towns the Lord assigned to them. The tithes brought to the Lord's house weren't only for the Levites present at the time; they were to be distributed among the Levites in their towns. "And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own." (Deuteronomy 14:27) The Levites in the towns benefited from the tithes and offerings brought to the Lord's house. So did the needy. Every three years there was to be a distribution from the Lord's house to the storehouses in each town. "At the end of every three years, bring all the tithes of that year's produce and store it in your towns, so that the Levites (who have no allotment or inheritance of their own) and the foreigners, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands." (Deuteronomy 14:28-29)
We can see why it made the Lord so angry when the congregation failed to bring their tithes and offerings. It meant people were going to go hungry. This is why the Lord declared, "You are under a curse---your whole nation---because you are robbing Me." (Malachi 3:9) He was offended for the sake of the people who were doing without, in addition to being offended for the sake of His own honor.
One of the reasons the Lord blesses us materially is so we can bless others. To use a modern phrase, we are to "pay it forward".
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