Deuteronomy 14:24
"If the way is too long for you, so that you are not able to carry it, because the place is too far from you, which the Lord your God shall choose, to set his name there, when the Lord your God shall bless you;"
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Commentary
Gill's Exposition
And if the way be too long for thee,.... The way from the place where any Israelite might live: to carry it; the tithe and the firstlings, it would be
too expensive or too troublesome in any way that could be devised: or if the place shall be too far from thee, which the Lord thy God shall choose to set his name there; which by the event appeared to be the city of Jerusalem, and this from some parts of the land of Canaan was very distant: when the Lord thy God hath blessed thee; with a large increase of the fruits of the earth, and of flocks and herds.