Deuteronomy 14:23-25

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.