Deuteronomy 14:22–29

²²Thou shalt truly tithe all the increase of thy seed, the produce of the field, year by year. ²³And thou shalt eat before Jehovah thy God, in the place which he will choose to cause his name to dwell there, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear Jehovah thy God continually. 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 will choose to set his name there, when Jehovah thy God blesseth thee; ²⁵then shalt thou give it for money, and bind the money together in thy hand, and go to the place which Jehovah thy God will choose, ²⁶and thou shalt give the money for whatever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou, and thy house. ²⁷And thou shalt not forsake the Levite that is within thy gates; for he hath no portion 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—for he hath no portion nor inheritance with thee—and the stranger, 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.