Deuteronomy 14:24-26

If the place where the LORD your God chooses to set His Name (Presence) is a great distance from you and you are not able to carry your tithe, because the LORD your God has blessed you [with such an abundance], then you shall exchange your tithe for money, and take the money in your hand and go to the place [of worship] which the LORD your God chooses. You may spend the money for anything your heart desires: for oxen, or sheep, or wine, or [other] strong drink, or anything else you want. You shall eat there in the presence of the LORD your God and rejoice, you and your household.