Deuteronomy 14:22-29

22“You 1shall surely tithe all the produce from 2what you sow, which comes out of the field every year. 23You shall eat in the presence of the Lord your God, 3at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may 4learn to fear the Lord your God always. 24If the 5distance is so great for you that you are not able to 6bring the tithe, since the place where the Lord your God chooses 7to set His name is too far away from you when the Lord your God blesses you, 25then you shall 8exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. 26You may spend the money for whatever your 9heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your 10heart 11desires; and 12there you shall eat in the presence of the Lord your God and rejoice, you and your household. 27Also you shall not neglect 13the Levite who is in your 14town, 15for he has no portion or inheritance among you.

28“16At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your 17town. 29The Levite, 18because he has no portion or inheritance among you, and 19the alien, the 20orphan and the widow who are in your 21town, shall come and 22eat and be satisfied, in order that 23the Lord your God may bless you in all the work of your hand which you do.