Deuteronomy 14:24-26

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24 And if the ¹distance is so great for you that you are not able to ²bring the tithe, since the place where Yahweh your God chooses ^ato set His name is too far away from you when Yahweh your God blesses you, 25 then you shall ¹exchange it for money and bind the money in your hand and go to the place which Yahweh your God chooses. 26 And you may spend the money for whatever your ¹heart desires: for oxen or sheep or wine or strong drink or whatever your ¹heart ²desires; and ^athere you shall eat in the presence of Yahweh your God and be glad, you and your household.