Deuteronomy 14:22-23

22“Every year you shall certainly tithe [a tenth] of all the yield of your seed which is produced by your field.

23You 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.