Deuteronomy 14:24

In the land of Canaan, as the people would be dispersed over a wide tract, it might happen that the place which the Lord should choose was at such a distance from the usual residence of many that to observe this injunction would be to them very difficult, if not impossible. To meet this, therefore, it was enacted that the tithe might be commuted into money, and with this the things required for the sacrificial meals at the sanctuary might be purchased.