Deuteronomy 26:12

The third year, which was the year of tithing Hebrews of that tithe; that is, of the tithe for the poor, commanded to be paid every third year, and instead of being carried to the place of the sanctuary, there to be eaten with joy before the Lord, was to be spent at home in entertaining their poor neighbours, and the Levites who lived in or near the place of the owner: see Deuteronomy 14:27; where this tithe is enjoined. Of the other yearly tithes, see on Deuteronomy 14:22.