Charles Ellicott Commentary Deuteronomy 14:26

"and thou shalt bestow the money for whatsoever thy soul desireth, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul asketh of thee; and thou shalt eat there before Jehovah thy God, and thou shalt rejoice, thou and thy household." — Deuteronomy 14:26 (ASV)

Thou shalt bestow that money. —The Jews were very particular in not permitting the second tithe to be expended upon anything not permitted here. The rules regarding its disposal form a separate treatise in the Talmud, called Ma’aser Shênî, “second tithe.”

Or for strong drink. —From this it is clear that the use of strong drink is not sinful in itself. The same word appears in its Greek form (Hebrew, shêcar; Greek, sikêr) in Luke 1:15.