Deuteronomy 14:23-24

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],