Deuteronomy 14:24-29

Amplified Bible

²⁴ If the place where the Lord your God chooses to set His Name (Presence) is a great distance from you and you are not able to carry your tithe, because the Lord your God has blessed you [with such an abundance], ²⁵ then you shall exchange your tithe for money, and take the money in your hand and go to the place [of worship] which the Lord your God chooses. ²⁶ You may spend the money for ^[a]anything your heart desires: for oxen, or sheep, or wine, or [other] strong drink, or ^[b]anything else you want. You shall eat there in the presence of the Lord your God and rejoice, you and your household. ²⁷ Also you shall not neglect the Levite who is within your [city] gates, for he does not have a share [of land] or an inheritance among you.

²⁸ “At the end of every third year you shall bring out all the tithe of your produce for that year, and shall store it up within your [city] gates. ²⁹ The Levite, because he has no share [of land] or an inheritance among you, and the stranger, and the orphan and the widow who are within your [city] gates, shall come and eat and be satisfied, so that the Lord your God may bless you in all the work of your hands.