Deuteronomy 14:23-24

23You are to eat a tenth of your grain, new wine, and fresh oil, and the firstborn of your herd and flock, in the presence of the Lord your God at the place where he chooses to have his name dwell, so that you will always learn to fear the Lord your God.

24But if the distance is too great for you to carry it, since the place where the Lord your God chooses to put his name is too far away from you and since the Lord your God has blessed you,