And if the way be too long for thee, so that thou art not able to carry it; or if the place be too far from thee, which the Lord thy God shall choose to set his name there, when the Lord thy God hath blessed thee: (Deuteronomy 14:24)
If a family lived far from the sanctuary, or if the roads were difficult, so that the tithe in kind could be taken along only with great difficulty, then the provisions of the following verses were to apply. Here was a practical plan to enable the worshipers to reach the sanctuary expeditiously and without the loss of perishable goods.