Deuteronomy:14:22-27
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You shall truly tithe all the increase of your grain that the field produces year by year .
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And you shall eat before the LORD your God ,
in the place where He chooses to make His name abide ,
the tithe of your grain and your new wine and your oil ,
of the firstborn of your herds and your flocks ,
that you may learn to fear the LORD your God always .
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But if the journey is too long for you ,
so that you are not able to carry the tithe ,
or if the place where the LORD your God chooses to put His name is too far from you ,
when the LORD your God has blessed you ,
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then you shall exchange it for money ,
take the money in your hand ,
and go to the place which the LORD your God chooses .
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And you shall spend that money for whatever your heart desires :
for oxen or sheep ,
for wine or similar drink ,
for whatever your heart desires ;
you shall eat there before the LORD your God ,
and you shall rejoice ,
you and your household .
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You shall not forsake the Levite who is within your gates ,
for he has no part nor inheritance with you .