Deuteronomy 14:22-29 - A Tenth For The Lord
22 You shall surely tithe all the increase of your seed, that which comes forth from the field year by year. 23 You shall eat before the LORD your God, in the place which he shall choose, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear the LORD your God always. 24 If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which the LORD your God shall choose, to set his name there, when the LORD your God shall bless you; 25 then you shall turn it into money, and bind up the money in your hand, and shall go to the place which the LORD your God shall choose: 26 and you shall bestow the money for whatever your soul desires, for cattle, or for sheep, or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before the LORD your God, and you shall rejoice, you and your household. 27 The Levite who is within your gates, you shall not forsake him; for he has no portion nor inheritance with you.
28 At the end of every three years you shall bring forth all the tithe of your increase in the same year, and shall lay it up within your gates: 29 and the Levite, because he has no portion nor inheritance with you, and the foreigner living among you, and the fatherless, and the widow, who are within your gates, shall come, and shall eat and be satisfied; that the LORD your God may bless you in all the work of your hand which you do.