I dont know if i am behind the times on answering this, but I have been gone from the computer almost all day and I am trying to get caught up on things.
Deu 14:22-27 You shall truly tithe all the increase of your seed that the field brings forth year by year. (23) And you shall eat before Jehovah your God in the place which He shall choose to place His name there, the tithe of your grain, of your wine, and of your oil, and the first-born of your herds and of your flocks, so that you may learn to fear Jehovah your God always. (24) And if the way is too long for you, so that you are not able to carry it, or if the place is too far from you, which Jehovah your God shall choose to set His name there, when Jehovah your God has blessed you, (25) then you shall turn it into silver and bind up the silver in your hand, and shall go to the place which Jehovah your God shall choose. (26) And you shall pay that silver for whatever your soul desires, for oxen, or for sheep, or for wine, or for strong drink, or for whatever your soul desires. And you shall eat there before Jehovah your God, and you shall rejoice, you and your household (27) and the Levite within your gates, you shall not forsake him, for he has no part nor inheritance with you.
The context of this verse i sneeded to clarify the thought of the writer. It is apparent from verse 22 that he is talking about the use of the second tithe. "Thou shalt truly tithe all the increase." the frist tithe had already been specifically allotted to th eLevites (Numbers 18:21,24). Some of this second tithe was to be given to the strangers and the widows (Deuteronomy 14:29, 26,12-15).
In verse 23, God told the israelities to journey to the place He would designate and present the tithe to Him there-no doubt, at the tabernacle. In verses 24 and 25, they were permitted to change the corn, cattle, etc., into the equivalent cash if the way was too long to travel with produce and herds.
In verse 26, God gave instruction for the money to be turned back into an offering for Him after reaching the holy place. But instead of prescribing the exact offering, He told them they could present whatever they desired.
Some have been confused by God's listing strong drink among the other offerings that they were permitted. But please notice that this wine was not to be drunk-it was to be poured out as an offering before the Lord. God described the act in Numbers 28:7, "In the holy place shalt thou cause the strong wine to be poured unto the Lord for a drink offering."
Take note that all the items suggested by God for the money to be invested in were offerings to Him. Some have stumbled over the wording, "whatsoever they soul lusteth after" and "whatsoever they soul desireth." Remember that God is talking to his faithful people who are tithing. He assumes that they are not going to desire evil things as an offering to Him. The Psalmist said, "Delight thyself also in the Lord: and he shall give thee the desires of thine heart." Psalm 37:4. For God's people, those desires would be their own choice of acceptable offerings and gifts to present to their Lord.
Just so i give credit where credit is due, i got that from a little booklet from an author named Joe Crews. But i think it should help answer this question.
