Deuteronomy 14:22-29

22Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year. 23And thou shalt eat before Yhwh thy God, in the place which he shall choose to place his name there, the tithe of thy grain, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear Yhwh thy God always. 24And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which Yhwh thy God shall choose to set his name there, when Yhwh thy God hath blessed thee: 25Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which Yhwh thy God shall choose: 26And thou shalt bestow that money for whatsoever thy soul desires, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before Yhwh thy God, and thou shalt rejoice, thou, and thine household,1 27And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

28At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: 29And the Levite, (because he hath no part nor inheritance with thee,) and the stranger, and the fatherless, and the widow, which are within thy gates, shall come, and shall eat and be satisfied; that Yhwh thy God may bless thee in all the work of thine hand which thou doest.