Deuteronomy 14:24-26
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24But if the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, 25then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. 26And you may spend the money on whatever your heart desires: on oxen, sheep, wine, other strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household.