Deuteronomy 26:12-13

12When you finish tithing all your income in the third year (the year of tithing), you must give it to the Levites, the resident foreigners, the orphans, and the widows so that they may eat to their satisfaction in your villages.

13Then you shall say before the Lord your God, “I have removed the sacred offering from my house and given it to the Levites, the resident foreigners, the orphans, and the widows just as you have commanded me. I have not violated or forgotten your commandments.