Deuteronomy 14:23-25

Complete Jewish Bible

²³ and eat it in the presence of Adonai your God. In the place where he chooses to have his name live you will eat the tenth of your grain, new wine and olive oil, and the firstborn of your cattle and sheep, so that you will learn to fear Adonai your God always. ²⁴ But if the distance is too great for you, so that you are unable to transport it, because the place where Adonai chooses to put his name is too far away from you; then, when Adonai your God prospers you, ²⁵ you are to convert it into money, take the money with you, go to the place which Adonai your God will choose,