Deuteronomy 14:28-29
14:28 At the end of every three years you must bring all the tithe of your produce, in that very year, and you must store it up in your villages.
14:29 Then the Levites (because they have no allotment or inheritance with you), the resident foreigners, the orphans, and the widows of your villages may come and eat their fill so that the
Lord your God may bless you in all the work you do.
Deuteronomy 26:12
Presentation of the Third-year Tithe
26:12 When you finish tithing all your income in the third year (the year of tithing), you must give it to the Levites, the resident foreigners, the orphans, and the widows so that they may eat to their satisfaction in your villages.