Deuteronomy 14:22-29

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.

24If 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],

25then 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.

26You 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.

27Also 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.

28“At the end of every third year you shall bring out all the tithe of your produce for that year, and shall store it up within your [city] gates.

29The Levite, because he has no share [of land] or an inheritance among you, and the stranger, and the orphan and the widow who are within your [city] gates, shall come and eat and be satisfied, so that the Lord your God may bless you in all the work of your hands.