What is the year of tithing and who gets the tithe in that year?

Answer From The Annual Reading Schedule - Week 47 Notes For Deuteronomy: The third year in every 7 year cycle – and the ones who get the tithe are the Lewite (Levite), the stranger, the fatherless, and the widow (Deuteronomy 26:12). You can click here to read a little about tithing if you want to hear more about our perspective on this issue.