Deuteronomy 14:22-27

22You must be certain to tithe all the produce of your seed that comes from the field year after year.

23In the presence of the Lord your God you must eat from the tithe of your grain, your new wine, your olive oil, and the firstborn of your herds and flocks in the place he chooses to locate his name, so that you may learn to revere the Lord your God always.

24When he blesses you, if the place where he chooses to locate his name is distant,

25you may convert the tithe into money, secure the money, and travel to the place the Lord your God chooses for himself.

26Then you may spend the money however you wish for cattle, sheep, wine, beer, or whatever you desire. You and your household may eat there in the presence of the Lord your God and enjoy it.

27As for the Levites in your villages, you must not ignore them, for they have no allotment or inheritance along with you.