Deuteronomy 14:22-29

Tenth part

22 You must reserve a tenth part of whatever your fields produce each year.
23 Eat the tenth part of your grain, wine, oil, oldest offspring of your herds and flocks in the presence of the LORD your God in the location he selects for his name to reside so that you learn to fear the LORD your God at all times.
24 But if the trip is too long, because the location the LORD your God has selected to put his name is far away from where you live so that you can't transport the tenth part—because the LORD your God will certainly bless you—
25 then you can convert it to money. Take the money with you and go to the location the LORD your God selects.
26 Then you can use the money for anything you want: cattle, sheep, wine, beer, or whatever else you might like. Then you should feast there and celebrate in the presence of the LORD your God, along with your entire household.
27 Only make sure not to neglect the Levites who are living in your cities because they don't have a designated inheritance like you do.
28 Every third year you must bring the tenth part of your produce from that year and leave it at your city gates.
29 Then the Levites, who have no designated inheritance like you do, along with the immigrants, orphans, and widows who live in your cities, will come and feast until they are full. Do this so that the LORD your God might bless you in everything you do.