Deuteronomy 14:23-25

New Century Version

²³ Take it to the place the Lord your God will choose where he is to be worshiped. There, where you will be together with the Lord, eat the tenth of your grain, new wine, and oil, and eat the animals born first to your herds and flocks. Do this so that you will learn to respect the Lord your God always. ²⁴ But if the place the Lord will choose to be worshiped is too far away and he has blessed you so much you cannot carry a tenth, ²⁵ exchange your one-tenth for silver. Then take the silver with you to the place the Lord your God shall choose.