Deuteronomy 12:7
7. there ye shall eat before the Lord--of the things mentioned (De 12:6); but of course, none of the parts assigned to the priests before the Lord--in the place where the sanctuary should be established, and in those parts of the Holy City which the people were at liberty to frequent and inhabit. Deuteronomy 14:26
22-27. Thou shalt truly tithe all the increase of thy seed--The dedication of a tenth part of the year's produce in everything was then a religious duty. It was to be brought as an offering to the sanctuary; and, where distance prevented its being taken in kind, it was by this statute convertible into money.
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