Deuteronomy 14:23, 26

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.

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.