You shall set aside every year a tenth part of all the yield of your sowing that is brought from the field. You shall consume the tithes of your new grain and wine and oil, and the firstlings of your herds and flocks, in the presence of the Lord your God, in the place where He will choose to establish His name, so that you may learn to revere the Lord your God forever.
Should the distance be too great for you, should you be unable to transport them, because the place where the Lord your God has chosen to establish His name is far from you and because the Lord your God has blessed you, you may convert them into money. Wrap up the money and take it with you to the place that the Lord your God has chosen, and spend the money on anything you want--cattle, sheep, wine, or other intoxicant, or anything you may desire. And you shall feast there, in the presence of the Lord your God, and rejoice with your household.
But do not neglect the Levite in your community, for he has no hereditary portion as you have. Every third year you shall bring out the full tithe of your yield of that year, but leave it within your settlements. Then the Levite, who has no hereditary portion as you have, and the stranger, the fatherless, and the widow in your settlements shall come and eat their fill, so that the Lord your God may bless you in all the enterprises you undertake.