‏ Deuteronomy 14:24-25

Deu 14:24

In the land of Canaan, however, where the people would be scattered over a great extent of country, there would be many for whom the fulfilment of this command would be very difficult-would, in fact, appear almost impossible. To meet this difficulty, permission was given for those who lived at a great distance from the sanctuary to sell the tithes at home, provided they could not convey them in kind, and then to spend the money so obtained in the purchase of the things required for the sacrificial meals at the place of the sanctuary. ממּך ירבּה כּי, “if the way be too great (too far) for thee,” etc., sc., for the delivery of the tithe. The parenthetical clause, “if Jehovah thy God shall bless thee,” hardly means “if He shall extend thy territory” (Knobel), but if He shall bless thee by plentiful produce from the field and the cattle.
Deu 14:25-27

Turn it into money,” lit., “give it up for silver,” sc., the produce of the tithe; “and bind the silver in thy hand,” const. praegnans for “bind it in a purse and take it in thy hand...and give the silver for all that thy soul desireth, for oxen and small cattle, for wine and strong drink,” to hold a joyous meal, to which the Levite was also to be invited (as in Deu 12:12, Deu 12:18, and Deu 12:19).
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