Deuteronomy 14:23-26

14:23 In the presence of the Lord your God you must eat from the tithe of your grain, your new wine, your olive oil, and the firstborn of your herds and flocks in the place he chooses to locate his name, so that you may learn to revere the Lord your God always. 14:24 When he blesses you, if the place where he chooses to locate his name is distant, 14:25 you may convert the tithe into money, secure the money, and travel to the place the Lord your God chooses for himself. 14:26 Then you may spend the money however you wish for cattle, sheep, wine, beer, or whatever you desire. You and your household may eat there in the presence of the Lord your God and enjoy it.