Deuteronomy 14:22–29

²²Thou shalt surely tithe all the increase of thy seed, that which cometh forth from the field year by year. ²³And thou shalt eat before Jehovah thy God, in the place which he shall choose, to cause his name to dwell there, the tithe of thy grain, of thy new wine, and of thine oil, and the firstlings of thy herd and of thy flock; that thou mayest learn to fear Jehovah 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 Jehovah thy God shall choose, to set his name there, when Jehovah thy God shall bless thee; ²⁵then shalt thou turn it into money, and bind up the money in thy hand, and shalt go unto the place which Jehovah 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 Jehovah thy God, and thou shalt rejoice, thou and thy household. ²⁷And the Levite that is within thy gates, thou shalt not forsake him; for he hath no portion nor inheritance with thee.

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