Deuteronomy 14:23

And thou shalt eat before the Lord thy God — i.e., thou shalt eat the second tithe. This was to be done two years; but in the third and sixth years there was a different arrangement (see Deuteronomy 14:28). In the seventh year, which was Sabbatical, there would probably be no tithe, for there was to be no harvest. The profit of the earth was for all, and every one was free to eat at pleasure.