Deuteronomy 14:22-23

22You must keep safe a tenth part of all the crops that grow in your fields. You must be careful to do this every year.

23Then take your tithe to the place that the Lord your God will choose as his special home. It will be a tenth part of your grain, your new wine, your olive oil and the firstborn animals from your cows, sheep and goats. Eat them there, at the Lord's special home. Then you will learn to respect the Lord your God always.