Deuteronomy 14:25

22 `Thou dost certainly tithe all the increase of thy seed which the field is bringing forth year by year;

23 and thou hast eaten before Jehovah thy God, in the place where He doth choose to cause His name to tabernacle, the tithe of thy corn, of thy new wine, and of thine oil, and the firstlings of thy herd, and of thy flock, so that thou dost learn to fear Jehovah thy God all the days.

24 `And when the way is too much for thee, that thou art not able to carry it -- when the place is too far off from thee which Jehovah thy God doth choose to put His name there, when Jehovah thy God doth bless thee; --

25 then thou hast given [it] in money, and hast bound up the money in thy hand, and gone unto the place on which Jehovah thy God doth fix;

26 and thou hast given the money for any thing which thy soul desireth, for oxen, and for sheep, and for wine, and for strong drink, and for any thing which thy soul asketh, and thou hast eaten there before Jehovah thy God, and thou hast rejoiced, thou and thy house.

27 As to the Levite who [is] within thy gates, thou dost not forsake him, for he hath no portion and inheritance with thee.

28 `At the end of three years thou dost bring out all the tithe of thine increase in that year, and hast placed [it] within thy gates;