Deuteronomy 14:23-25

Living Bible

²³ Bring this tithe to eat before the Lord your God at the place he shall choose as his sanctuary; this applies to your tithes of grain, new wine, olive oil, and the firstborn of your flocks and herds. The purpose of tithing is to teach you always to put God first in your lives. ²⁴ If the place the Lord chooses for his sanctuary is so far away that it isn’t convenient to carry your tithes to that place, ²⁵ then you may sell the tithe portion of your crops and herds and take the money to the Lord’s sanctuary.