Deuteronomy 14:22; Deuteronomy 14:23

22 "You shall surely tithe all the produce from what you sow, which comes out of the field every year.

23 "You shall eat in the presence of the LORD your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the LORD your God always .