Deuteronomy 14:24-28

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.

Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you.

“At the end of every third year you shall bring out all the tithe of your produce in that year, and you shall deposit it in your town.