Deuteronomy 14:26 (KJV)

And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee:

Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose:

And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household,

And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.

At the end of three years thou shalt bring forth all the tithe of thine increase the same year, and shalt lay it up within thy gates: