Deuteronomy 14:22-29

22“You will surely set aside a tenth of all the yield of your seed that comes from the field year by year.

23You are to eat the tithe of your grain, your new wine, your oil, and the firstborn of your herd and flock, before Adonai your God in the place He chooses to make His Name dwell, so that you may learn to fear Adonai your God always.

24Now suppose the way is too long for you, for you cannot carry the tithe because the place Adonai your God chooses to set His Name is too far from you. When Adonai your God blesses you,

25then you are to exchange the tithe for silver, bind up the silver in your hand, and go to the place that Adonai your God chooses.

26You may spend the money for whatever your soul desires—cattle, sheep, wine, strong drink, or whatever your soul asks of you. Then you will eat there before Adonai your God and rejoice—you and your household.

27But you are not to neglect the Levite within your gates, for he has no portion or inheritance with you.

28At the end of every three years, you are to bring out all the tithe of your produce in that year and store it within your gates.

29Then the Levite, because he has no portion or inheritance with you, along with the outsider, the orphan and the widow within your gates, will come and eat and be satisfied, so that Adonai your God may bless you in all the work of your hand that you do.