Deuteronomy 14:22 - 14:29
22 “You shall surely tithe all the produce from what you sow, which comes out of the field every year. 23 And you shall eat in the presence of Yahweh your God, at the place where He chooses for His name to dwell, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear Yahweh your God all your days. 24 And if the distance is so great for you that you are not able to bring the tithe, since the place where Yahweh your God chooses to set His name is too far away from you when Yahweh your God blesses you, 25 then you shall exchange it for money and bind the money in your hand and go to the place which Yahweh your God chooses. 26 And you may spend the money for whatever your heart desires: for oxen or sheep or wine or strong drink or whatever your heart desires; and there you shall eat in the presence of Yahweh your God and be glad, you and your household. 27 Also you shall not forsake the Levite who is within your gates, for he has no portion or inheritance among you. 28 “At the end of every third year you shall bring out all the tithe of your produce in that year and shall deposit it within your gates. 29 And the Levite, because he has no portion or inheritance among you, and the sojourner, the orphan, and the widow who are within your gates, shall come and eat and be satisfied, in order that Yahweh your God may bless you in all the work of your hand which you do.