Deuteronomy 14:22-29 - A Tenth For The Lord
22 Thou shalt tithe all the increase of thy seed that cometh out of the field year by year. 23 And thou shalt eat before the LORD thy God, in the place which he hath chosen to make his name dwell there, the tithe of thy corn, of thy wine and of thine oil, and the firstborn of thine oxen and of thy flock that thou mayest learn to fear the LORD thy God always. 24 If the way be too long for thee, so that thou art not able to carry it, because the place is too far from the which the LORD thy God hath chosen to set his name there - for the LORD thy God hath blessed thee - 25 then make it in money and take the money in thine hand, and go unto the place which the LORD thy God hath chosen, 26 and bestow that money on whatsoever thy soul lusteth after: on oxen, sheep, wine and good drink, and on whatsoever thy soul desireth, and eat there before the LORD thy God and be merry: both thou, and thine household, 27 and the Levite that is in thy city. See thou forsake not the Levite, for he hath neither part nor inheritance with thee.
28 At the end of three years, thou shalt bring forth all the tithes of thine increase the same year and lay it up within thine own city, 29 and the Levite shall come because he hath neither part nor inheritance with thee, and the stranger and the fatherless and the widow which are within thy city, and shall eat and fill themselves: that the LORD thy God may bless thee in all the works of thine hand which thou doest.