Deuteronomy 14:24-29

24If the 1distance is so great for you that you are not able to 2bring the tithe, since the place where the Lord your God chooses 3to set His name is too far away from you when the Lord your God blesses you, 25then you shall 4exchange 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 5heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your 6heart 7desires; and 8there you shall eat in the presence of the Lord your God and rejoice, you and your household. 27Also you shall not neglect 9the Levite who is in your 10town, 11for he has no portion or inheritance among you.

28“12At 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 13town. 29The Levite, 14because he has no portion or inheritance among you, and 15the alien, the 16orphan and the widow who are in your 17town, shall come and 18eat and be satisfied, in order that 19the Lord your God may bless you in all the work of your hand which you do.