You shall surely tithe all the produce from what you sow, which comes out of the field every year.
You shall eat in the presence of the LORD your God, at the place where He chooses to establish His name, the tithe of your grain, your new wine, your oil, and the firstborn of your herd and your flock, so that you may learn to fear the LORD your God always.
If the distance is so great for you that you are not able to bring the tithe, since the place where the LORD your God chooses to set His name is too far away from you when the LORD your God blesses you,
then you shall exchange it for money, and bind the money in your hand and go to the place which the LORD your God chooses.
You may spend the money for whatever your heart desires: for oxen, or sheep, or wine, or strong drink, or whatever your heart desires; and there you shall eat in the presence of the LORD your God and rejoice, you and your household.
--Deuteronomy 14:22-26 (NASB)
Ok, so the contingency plan for tithing was to party down? Can we revive this practice? If that was the contingency plan, what was normal tithing like? It sounds more like having a feast than paying a tax. Hm. I suppose there wasn't much else for it to go toward, though. The next verse goes on to remind Isrealites to take care of the Levites (the "clergy"), and I suppose there wasn't much of a utility bill for the churches...