Deuteronomy 14:22-29 Revised Standard Version (RSV)
Regulations concerning Tithes
22 “You shall tithe all the yield of your seed, which comes forth from the field year by year. 23 And before the Lord your God, in the place which he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstlings of your herd and flock; that you may learn to fear the Lord your God always. 24 And if the way is too long for you, so that you are not able to bring the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, 25 then you shall turn it into money, and bind up the money in your hand, and go to the place which the Lord your God chooses, 26 and spend the money for whatever you desire, oxen, or sheep, or wine or strong drink, whatever your appetite craves; and you shall eat there before the Lord your God and rejoice, you and your household. 27 And you shall not forsake the Levite who is within your towns, for he has no portion or inheritance with you.
28 “At the end of every three years you shall bring forth all the tithe of your produce in the same year, and lay it up within your towns; 29 and the Levite, because he has no portion or inheritance with you, and the sojourner, the fatherless, and the widow, who are within your towns, shall come and eat and be filled; that the Lord your God may bless you in all the work of your hands that you do.