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22 You shall surely tithe all the increase of your seed, that which comes out of the field year by year. 23 You shall eat before Yahweh your God, in the place which he chooses to cause his name to dwell, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear Yahweh your God always. 24 If the way is too long for you, so that you are not able to carry it because the place which Yahweh your God shall choose to set his name there is too far from you, when Yahweh your God blesses you, 25 then you shall turn it into money, bind up the money in your hand, and shall go to the place which Yahweh your God shall choose. 26 You shall trade the money for whatever your soul desires: for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you. You shall eat there before Yahweh your God, and you shall rejoice, you and your household. 27 You shall not forsake the Levite who is within your gates, for he has no portion nor inheritance with you. 28 At the end of every three years you shall bring all the tithe of your increase in the same year, and shall store it within your gates. 29 The Levite, because he has no portion nor inheritance with you, as well as the foreigner living among you, the fatherless, and the widow who are within your gates shall come, and shall eat and be satisfied; that Yahweh your God may bless you in all the work of your hand which you do.

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Regulations concerning Tithes

22 “Set apart a tithe of all the yield of your seed that is brought in yearly from the field.(A) 23 In the presence of the Lord your God, in the place that he will choose as a dwelling for his name, you shall eat the tithe of your grain, your wine, and your oil, as well as the firstlings of your herd and flock, so that you may learn to fear the Lord your God always.(B) 24 But if, when the Lord your God has blessed you, the distance is so great that you are unable to transport it, because the place where the Lord your God will choose to set his name is too far away from you,(C) 25 then you may turn it into money. With the money secure in hand, go to the place that the Lord your God will choose; 26 spend the money for whatever you wish: oxen, sheep, wine, strong drink, or whatever you desire. And you shall eat there in the presence of the Lord your God, you and your household rejoicing together.(D) 27 As for the Levites resident in your towns, do not neglect them, because they have no allotment or inheritance with you.(E)

28 “Every third year you shall bring out the full tithe of your produce for that year and store it within your towns;(F) 29 the Levites, because they have no allotment or inheritance with you, as well as the resident aliens, the orphans, and the widows in your towns, may come and eat their fill so that the Lord your God may bless you in all the work that you undertake.(G)

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