Deuteronomy 14:22-23

22Thou shalt truly tithe all the increase of thy seed, the produce of the field, year by year.

23And thou shalt eat before Jehovah thy 1God, in the place which he will choose to cause his name to dwell there, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear Jehovah thy 2God continually.