Deuteronomy 14:28

28 a“At the end of every three years you shall bring out all the tithe of your produce in the same year and lay it up within your towns.

Deuteronomy 26:12

12When you have finished paying all bthe tithe of your produce in the third year, which is cthe year of tithing, giving it to the Levite, the sojourner, the fatherless, and the widow, so that they may eat within your towns and be filled,
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