Deuteronomy 14:23-25

Amplified Bible, Classic Edition

²³ And you shall eat before the Lord your God in the place in which He will cause His Name [and Presence] to dwell the tithe (tenth) of your grain, your new wine, your oil, and the firstlings of your herd and your flock, that you may learn [reverently] to fear the Lord your God always.

²⁴ And if the distance is too long for you to carry your tithe, or the place where the Lord your God chooses to set His Name [and Presence] is too far away for you, when the Lord your God has blessed you,

²⁵ Then you shall turn it into money, and bind up the money in your hand, and shall go to the place [of worship] which the Lord your God has chosen.