Deuteronomy 14:23-25

Revised Standard Version

²³ And before the Lord your God, in the place which he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstlings of your herd and flock; that you may learn to fear the Lord your God always. ²⁴ And if the way is too long for you, so that you are not able to bring the tithe, when the Lord your God blesses you, because the place is too far from you, which the Lord your God chooses, to set his name there, ²⁵ then you shall turn it into money, and bind up the money in your hand, and go to the place which the Lord your God chooses,