Deuteronomy 16:16

16:16 Three times a year all your males must appear before the Lord your God in the place he chooses for the Festival of Unleavened Bread, the Festival of Weeks, and the Festival of Temporary Shelters; and they must not appear before him empty-handed.

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.