Deuteronomy 14:23-25

Contemporary English Version

²³ Also set aside ten percent of your wine and olive oil, and the first-born of every cow, sheep, and goat. Take these to the place where the Lord chooses to be worshiped, and eat them there. This will teach you to always respect the Lord your God.

²⁴ But suppose you can't carry that ten percent of your harvest to the place where the Lord chooses to be worshiped. If you live too far away, or if the Lord gives you a big harvest, ²⁵ then sell this part and take the money there instead.