Deuteronomy 14:23-25

23You shall eat in the presence of the Lord your God, 1at 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 2learn to fear the Lord your God always.

24But if the 3distance is so great for you that you are not able to 4bring the tithe, since the place where the Lord your God chooses 5to set His name is too far away from you when the Lord your God blesses you,

25then you shall 6exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses.