Deuteronomy 14:24-29 (New International Version)

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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 exchange1 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,2 or anything you wish. Then you and your household shall eat there in the presence of the LORD your God and rejoice.3 27 And do not neglect the Levites4 living in your towns, for they have no allotment or inheritance of their own.5 28 At the end of every three years, bring all the tithes6 of that year's produce and store it in your towns,7 29 so that the Levites (who have no allotment8 or inheritance9 of their own) and the aliens,10 the fatherless and the widows who live in your towns may come and eat and be satisfied,11 and so that the LORD your God may bless12 you in all the work of your hands.
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