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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