Deuteronomy 14:23-25

New International Version - UK

²³ Eat the tithe of your corn, new wine and olive oil, and the firstborn of your herds and flocks in the presence of the Lord your God at the place he will choose as a dwelling for his Name, so that you may learn to revere the Lord your God always. ²⁴ But if that place is too distant and you have been blessed by the Lord your God and cannot carry your tithe (because the place where the Lord will choose to put his Name is so far away), ²⁵ then exchange your tithe for silver, and take the silver with you and go to the place the Lord your God will choose.