"At the end of every third year you shall bring out all the tithe of your produce in that year, and shall deposit it in your town." (Deuteronomy 14:28)
"If there is a poor man with you, one of your brothers, in any of your towns in your land which the LORD your God is giving you, you shall not harden your heart, nor close your hand from your poor brother;" (Deuteronomy 15:7)