Deuteronomy 14:23-26 You shall eat before the Lord your God, in the place which he chooses, to cause his name to dwell there, the tithe of your grain, of your new wine, and of your oil, and the firstborn of your herd and of your flock; that you may learn to fear the Lord your God always. If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which the Lord your God shall choose, to set his name there, when the Lord your God shall bless you; then you shall turn it into money, and bind up the money in your hand, and shall go to the place which the Lord your God shall choose. You shall trade the money for whatever your soul desires, for cattle, or for sheep , or for wine, or for strong drink, or for whatever your soul asks of you; and you shall eat there before the Lord your God, and you shall rejoice, you and your household. (Emphasis mine)

Deuteronomy 26:12 When you have finished tithing all the tithe of your increase in the third year, which is the year of tithing, then you shall give it to the Levite, to the foreigner, to the fatherless, and to the widow, that they may eat within your gates, and be filled.