Deuteronomy 14:26

Thou shalt bestow that money. — The Jews were very particular in not permitting the second tithe to be expended upon anything not permitted here. The rules as to its disposal form a separate treatise in the Talmud, called Ma’aser Shênî, “second tithe.”

Or for strong drink. — From this it is clear that the use of strong drink is not sinful in itself. The same word appears in its Greek form (Heb., shêcar; Greek, sikêr) in Luke 1:15.