Deuteronomy 14:26
And thou shalt bestow that money for whatsoever thy soul lusteth after, for oxen, or for sheep, or for wine, or for strong drink, or for whatsoever thy soul desireth: and thou shalt eat there before the LORD thy God, and thou shalt rejoice, thou, and thine household,
The verse belongs to the instruction about a second tithe. It directs that the tithe money may be used to buy food and drink for a meal eaten in rejoicing before God and shared with the household. Its use kept before Israel that all they possessed and all their increase belonged to God and that they were to serve as channels of His blessings. The practice it belongs to includes relieving the poor and other benevolent uses. By this practice people are trained away from selfishness toward generous and noble character.
The second tithe it describes may be used to support church-school work, and sustaining the teachers is a fitting and especially good use of it. It should not be relied on to provide free tuition or to meet so much of a school's expenses. It should be kept available for earnest missionary work in new places. Students should help meet the cost of their education through their own work and family support, with aid provided for those who lack means.