Deuteronomy 14:22-26

22Thou shalt surely tithe all the increase of thy seed, that which cometh forth of the field year by year.

23And thou shalt eat before the LORD thy God, in the place which he shall choose to cause his name to dwell there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear the LORD thy God always.

24And if the way be too long for thee, so that thou art not able to carry it, because the place is too far from thee, which the LORD thy God shall choose to set his name there, when the LORD thy God shall bless thee:

25then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the LORD thy God shall choose:

26and thou shalt bestow the money for whatsoever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou and thine household: