Deuteronomy 14:22-27

“Each year you are to set aside a tenth of all the produce grown in your fields. You are to eat a tenth of your grain, new wine, and fresh oil, and the firstborn of your herd and flock, in the presence of the LORD your God at the place where he chooses to have his name dwell, so that you will always learn to fear the LORD your God. But if the distance is too great for you to carry it, since the place where the LORD your God chooses to put his name is too far away from you and since the LORD your God has blessed you, then exchange it for silver, take the silver in your hand, and go to the place the LORD your God chooses. You may spend the silver on anything you want: cattle, sheep, goats, wine, beer, or anything you desire. You are to feast there in the presence of the LORD your God and rejoice with your family. Do not neglect the Levite within your city gates, since he has no portion or inheritance among you.