Deuteronomy 14:23-25

Evangelical Heritage Version

²³ Eat the tithe in the presence of the Lord your God in the place that he will choose to establish his name—the tenth of your grain, your new wine, and your fresh oil, as well as the firstborn of your herd and flock, so that you may learn to fear the Lord your God always.

²⁴ When the Lord your God blesses you, if the distance of your journey is so long that you cannot carry the tithe with you, because the place that the Lord your God will choose to establish his name is far away from you, ²⁵ then you may exchange the tithe for silver and take the silver in your hand and travel to the place that the Lord your God will choose for himself.