Deuteronomy 14:26

(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.