Deuteronomy 26:13

Before the Lord thy God As this tithe of the third year was to be spent at home, these words must signify either that every man was to make this solemn profession at home in his private addresses to God, or that the next time he went up to the place of the sanctuary he was to make this declaration before the most holy place, where God was supposed to be peculiarly present. At whichever place he made it, it was to be done as before God; that is, solemnly, seriously, and in a religious manner, with due respect to God's presence, in obedience to his command, and with an eye to his glory.