Deuteronomy 14:22-28

Tithes 22Be sure to set aside a tenth of all that your fields produce each year. 23Eat the tithe of your grain, new wine 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, so that you may learn to revere 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 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, or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice.

27And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own. 28At the end of every three years, bring all the tithes of that year’s produce and store it in your towns,