22You must be sure to set aside a tenth of all the produce brought forth each year from your fields.
23And you are to eat a tenth of your grain, new wine, and oil, and the firstborn of your herds and flocks, in the presence of the LORD your God at the place He will choose as a dwelling for His Name, so that you may learn to fear the LORD your God always.
— Deuteronomy 14:22-23