Deuteronomy 14:22-29

²²“You shall certainly tithe all the produce from what you sow, which comes from the field every year. ²³You shall eat in the presence of the Lord your God, at 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 learn to fear the Lord your God always. 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. ²⁷Also you shall not neglect the Levite who is in your town, 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 you shall deposit it in your town. ²⁹And the Levite, because he has no portion or inheritance among you, and the stranger, the orphan, and the widow who are in your town, shall come and eat and be satisfied, in order that the Lord your God may bless you in all the work of your hand which you do.