Deuteronomy 14:22-29New International Version (NIV)
22 Be sure to set aside a tenth of all that your fields produce each year.23 Eat the tithe of your grain, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always.24 But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away),25 then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose.26 Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink, or anything you wish. Then you and your household shall eat there in the presence of the Lord your God and rejoice.27 And do not neglect the Levites living in your towns, for they have no allotment or inheritance of their own.
28 At the end of every three years, bring all the tithes of that year’s produce and store it in your towns,29 so that the Levites (who have no allotment or inheritance of their own) and the foreigners, the fatherless and the widows who live in your towns may come and eat and be satisfied, and so that the Lord your God may bless you in all the work of your hands.
Deuteronomy 26:12-13New International Version (NIV)
12 When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the foreigner, the fatherless and the widow, so that they may eat in your towns and be satisfied.13 Then say to the Lord your God: “I have removed from my house the sacred portion and have given it to the Levite, the foreigner, the fatherless and the widow, according to all you commanded. I have not turned aside from your commands nor have I forgotten any of them.
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