Deuteronomy 14:22-27 New King James Version (NKJV)
22 “You shall truly tithe all the increase of your grain that the field produces year by year. 23 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 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 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. 26 And you shall spend that money for whatever your heart desires: for oxen or sheep, for wine or similar drink, for whatever your heart desires; you shall eat there before the Lord your God, and you shall rejoice, you and your household. 27 You shall not [a]forsake the Levite who is within your gates, for he has no part nor inheritance with you.