Deuteronomy 14:22-26

“You shall certainly tithe all the produce from what you sow, which comes from the field every year.

You shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the Lord your God always.

But if the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you,

then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses.

And you may spend the money on whatever your heart desires: on oxen, sheep, wine, other strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household.