In Deuteronomy 14 God instructs his people on how they are to go about tithing when they come into the land:

22 “You shall tithe all the yield of your seed that comes from the field year by year. 23 And before the LORD your God, in the place that he will choose, to make his name dwell there, you shall eat the tithe of your grain, of your wine, and of your oil, and the firstborn of your herd and flock, that you may learn to fear the LORD your God always. 24 And if the way is too long for you, so that you are not able to carry the tithe, when the LORD your God blesses you, because the place is too far from you, which the LORD your God chooses, to set his name there, 25 then you shall turn it into money and bind up the money in your hand and go to the place that the LORD your God chooses 26 and spend the money for whatever you desire