Deuteronomy 14:22-27

“Every year you shall certainly tithe [a tenth] of all the yield of your seed which is produced by your field. You shall eat the tithe (tenth) of your grain, your new wine, your oil, and the firstborn of your herd and your flock before the LORD your God in the place where He chooses to establish His Name (Presence), so that you may learn to fear [and worship] the LORD your God [with awe-filled reverence and profound respect] always. 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. Also you shall not neglect the Levite who is within your [city] gates, for he does not have a share [of land] or an inheritance among you.