Deuteronomy 14:22-26

22 Make an offering of ten percent, a tithe, of all the produce which grows in your fields year after year.
23 Bring this into the Presence of God, your God, at the place he designates for worship and there eat the tithe from your grain, wine, and oil and the firstborn from your herds and flocks. In this way you will learn to live in deep reverence before God, your God, as long as you live.
24 But if the place God, your God, designates for worship is too far away and you can't carry your tithe that far, God, your God, will still bless you:
25 exchange your tithe for money and take the money to the place God, your God, has chosen to be worshiped.
26 Use the money to buy anything you want: cattle, sheep, wine, or beer - anything that looks good to you. You and your family can then feast in the Presence of God, your God, and have a good time.