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The Annual (Second) Tithe
Deuteronomy 14:22-27
22
You must be sure to set aside a tenth of all the produce brought forth each year from your fields.
23
And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.
24
But if the distance is too great for you to carry that with which the LORD your God has blessed you, because the place where the LORD your God will choose to put His Name is too far away,
25
then exchange it for money, take the money in your hand, and go to the place the LORD your God will choose.
26
Then you may spend the money on anything you desire: cattle, sheep, wine, strong drink, or anything you wish. You are to feast there in the presence of the LORD your God and rejoice with your household.
27
And do not neglect the Levite within your gates, since he has no portion or inheritance among you.
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