Deuteronomy 14:23-25

23Eat the tenth of your grain, new wine, and olive oil, and eat the firstborn of your cattle, sheep, and goats in the presence of the Lord your God in the place he will choose to put his name. Then you will learn to fear the Lord your God as long as you live.

24But the place the Lord your God will choose to put his name may be too far away. He may bless you with so much that you can’t carry a tenth of your income that far.

25If so, exchange the tenth part of your income for silver. Take the silver with you, and go to the place the Lord your God will choose.