Deuteronomy 26:10-12

and now I bring the firstfruits of the soil that you, LORD, have given me.” Place the basket before the LORD your God and bow down before him. Then you and the Levites and the foreigners residing among you shall rejoice in all the good things the LORD your God has given to you and your household. When you have finished setting aside a tenth of all your produce in the third year, the year of the tithe, you shall give it to the Levite, the foreigner, the fatherless and the widow, so that they may eat in your towns and be satisfied.