Deuteronomy 14:22–29

Tithes

²²Be sure to set aside a tenth^a of all that your fields produce each year. ²³Eat^b the tithe of your grain, new wine^c and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name,^d so that you may learn^e to revere^f the Lord your God always. ²⁴But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), ²⁵then exchange^g your tithe for silver, and take the silver with you and go to the place the Lord your God will choose. ²⁶Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink,^h or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice.^{i 27}And do not neglect the Levites^j living in your towns, for they have no allotment or inheritance of their own.^k

²⁸At the end of every three years, bring all the tithes^l of that year’s produce and store it in your towns,^{m 29}so that the Levites (who have no allotmentⁿ or inheritance^o of their own) and the foreigners,^p the fatherless and the widows who live in your towns may come and eat and be satisfied,^q and so that the Lord your God may bless^r you in all the work of your hands.