John Gill 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)

And you shall bestow that money for whatsoever your soul
lusteth after
He might buy what provision he would with it, what he best liked, and was most agreeable to his appetite:

for oxen, or for sheep ;
he might purchase beef or mutton, or any other sort of meat that could be got, and was lawful to be eaten, as
before directed:

or for wine, or for strong drink ;
to drink with his food, whether wine or any other liquor; the Targum of Jonathan is, wine new or old, which
he chose; but the latter, strong drink, Aben Ezra says, was a liquor made of honey and of dates, of wheat and
of barley:

or for whatsoever your soul desireth ;
whether eatable or drinkable:

and you shall eat there before the Lord your God ;
he having put his name in that place; and dwelling there, as the Lord did in the temple of Jerusalem:

and you shall rejoice, you and your household ;
eat their food with cheerfulness and gladness, making a feast of it and keeping it as such, he and his whole
family, his wife and children, or as many as were with him; and all males were obliged to appear at the three
grand yearly festivals, and it was at one of these this was to be done.