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Deuteronomy 14:22-29 (New International Version)

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22 Be sure to set aside a tenth1 of all that your fields produce each year. 23 Eat2 the tithe of your grain, new wine3 and oil, and the firstborn of your herds and flocks in the presence of the LORD your God at the place he will choose as a dwelling for his Name,4 so that you may learn5 to revere6 the LORD your God always. 24 But if that place is too distant and you have been blessed by the LORD your God and cannot carry your tithe (because the place where the LORD will choose to put his Name is so far away), 25 then exchange7 your tithe for silver, and take the silver with you and go to the place the LORD your God will choose. 26 Use the silver to buy whatever you like: cattle, sheep, wine or other fermented drink,8 or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice.9 27 And do not neglect the Levites10 living in your towns, for they have no allotment or inheritance of their own.11 28 At the end of every three years, bring all the tithes12 of that year's produce and store it in your towns,13 29 so that the Levites (who have no allotment14 or inheritance15 of their own) and the aliens,16 the fatherless and the widows who live in your towns may come and eat and be satisfied,17 and so that the LORD your God may bless18 you in all the work of your hands.
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