Deuteronomy 14:22-23

22“You 1shall certainly tithe all the produce from 2what you sow, which comes from 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.