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Deuteronomy, Chapter 14,  verses 22-29

22 “You shall surely tithe all the produce fromp Lit your seedwhat you sow, which comes out of the field every year. 23 You shall eat in the presence of the LORD your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the LORD your God always. 24 If theq Lit waydistance is so great for you that you are not able tor Lit carry itbring the tithe, since the place where the LORD your God chooses to set His name is too far away from you when the LORD your God blesses you, 25 then you shalls Lit give in moneyexchange it for money, and bind the money in your hand and go to the place which the LORD your God chooses. 26 You may spend the money for whatever yourt Lit soulheart desires: for oxen, or sheep, or wine, or strong drink, or whatever youru Lit soulheartv Lit asks of youdesires; and there you shall eat in the presence of the LORD your God and rejoice, you and your household. 27 Also you shall not neglect the Levite who is in yourw Lit gatestown, for he has no portion or inheritance among you.
28 “At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in yourx Lit gatestown. 29 The Levite, because he has no portion or inheritance among you, and the alien, they Or fatherlessorphan and the widow who are in yourz Lit gatestown, shall come and eat and be satisfied, in order that the LORD your God may bless you in all the work of your hand which you do.

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