Deuteronomy 14:22–29

²²“You ^ashall surely tithe all the produce from ¹what you sow, which comes out of the field every year.

²³“You shall eat in the presence of the Lord your God, ^aat the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may ^blearn to fear the Lord your God always.

²⁴“If the ¹distance is so great for you that you are not able to ²bring the tithe, since the place where the Lord your God chooses ^ato set His name is too far away from you when the Lord your God blesses you,

²⁵then you shall ¹exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses.

²⁶“You may spend the money for whatever your ¹heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart ²desires; and ^athere you shall eat in the presence of the Lord your God and rejoice, you and your household.

²⁷“Also you shall not neglect ^athe Levite who is in your ¹town, ^bfor he has no portion or inheritance among you.

²⁸“^aAt the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your ¹town.

²⁹“The Levite, ^abecause he has no portion or inheritance among you, and ^bthe alien, the ¹orphan and the widow who are in your ²town, shall come and ^ceat and be satisfied, in order that ^dthe Lord your God may bless you in all the work of your hand which you do.