Deuteronomy 14:23-25

New King James Version

^23 (A)And you shall eat before the Lord your God, in the place where He chooses to make His name abide, the tithe of your grain and your new wine and your oil, of ^(B)the firstborn of your herds and your flocks, that you may learn to fear the Lord your God always. ²⁴ But if the journey is too long for you, so that you are not able to carry the tithe, or ^(C)if the place where the Lord your God chooses to put His name is too far from you, when the Lord your God has blessed you, ²⁵ then you shall exchange it for money, take the money in your hand, and go to the place which the Lord your God chooses.