Deuteronomy 14:23

23 You are to eat a tenth of your grain, new wine, and 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.

Deuteronomy 14:23 In-Context

21 "You are not to eat any carcass; you may give it to a resident alien within your gates, and he may eat it, or you may sell it to a foreigner. For you are a holy people belonging to the Lord your God. You must not boil a young goat in its mother's milk.
22 "Each year you are to set aside a tenth of all the produce grown in your fields.
23 You are to eat a tenth of your grain, new wine, and 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.
24 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,
25 then exchange it for money, take the money in your hand, and go to the place the Lord your God chooses.
Holman Christian Standard Bible ® Copyright © 2003, 2002, 2000, 1999 by Holman Bible Publishers.  Used by permission.  All rights reserved.