Deuteronomy 14:22-23

Complete Jewish Bible

(v) ²² “Every year you must take one tenth of everything your seed produces in the field, ²³ and eat it in the presence of Adonai your God. In the place where he chooses to have his name live you will eat the tenth of your grain, new wine and olive oil, and the firstborn of your cattle and sheep, so that you will learn to fear Adonai your God always.