Re’eh (Deuteronomy) 14:22 – 29
22You shall tithe the entire crop of your planting, the produce of the field, year by year. 23And you shall eat before HaShem, your G-d, in the place that he will choose to rest His Name there — the tithe of your grain, your wine, and your oil, and the firstborn of your cattle and your flocks, so that you will learn to fear HaShem, your G-d, all the days. 24If the road will be too long for you, so that you cannot carry it, because the place that HaShem, your G-d, will choose to place His Name there is far from you, for HaShem, your G-d, will have blessed you — 25then you may exchange it for money, wrap your money in your hand, and go to the place that HaShem, your G-d, will choose. 26You may spend the money for whatever your soul desires — for cattle, for flocks, for wine, or for alcoholic beverage, or anything that your soul wishes; you shall eat it there before HaShem, your G-d, and rejoice — you and your household. 27You shall not forsake the Levi who is in your cities, for he has no portion or inheritance with you.
28At the end of three years you shall take out every tithe of your crop in that year and set it down within your cities. 29Then the Levi’im can come — for he has no portion or inheritance with you — and the proselyte, the orphan, and the widow who are in your cities, so that they may eat and be satisfied in order that HaShem, your G-d, will bless you in all your handiwork that you may undertake.