Deuteronomy 14:22-27 (NASB)
22 “You shall surely tithe all the produce from what you sow, which comes out of the field every year. 23 You shall eat in the presence of the Lord your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the Lord your God always. 24 If the distance is so great for you that you are not able to bring the tithe, since the place where the Lord your God chooses to set His name is too far away from you when the Lord your God blesses you, 25 then you shall exchange it for money, and bind the money in your hand and go to the place which the Lord your God chooses. 26 You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the Lord your God and rejoice, you and your household. 27 Also you shall not neglect the Levite who is in your town, for he has no portion or inheritance among you."
And for our KJVO friends:
22 Thou shalt truly tithe all the increase of thy seed, that the field bringeth forth year by year.
23 And thou shalt eat before the Lord thy God, in the place which he shall choose to place his name there, the tithe of thy corn, of thy wine, and of thine oil, and the firstlings of thy herds and of thy flocks; that thou mayest learn to fear the Lord thy God always.
24 And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee:
25 Then shalt thou turn it into money, and bind up the money in thine hand, and shalt go unto the place which the Lord thy God shall choose:
26 And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the Lord thy God, and thou shalt rejoice, thou, and thine household,
27 And the Levite that is within thy gates; thou shalt not forsake him; for he hath no part nor inheritance with thee.