24 If the place where the LORD your God chooses to set His Name (Presence) is a great distance from you and you are not able to carry your tithe, because the LORD your God has blessed you [with such an abundance],

25 then you shall exchange your tithe for money, and take the money in your hand and go to the place [of worship] which the LORD your God chooses.

Deuteronomy 14:24-25, Amplified Bible. Copyright © 2015 by The Lockman Foundation.
Deuteronomy 13
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