Deuteronomy 14 vs 22-26 says:
You must tithe all your crops every year, 23. bring the tithe to eat before the lord your God at the place he shall choose as his sanctuary; this applies to the tithe of your grain, new wine, olive oil, and the firstborn of your herds and flocks. The purpose of tithing is to teach you always to put God first in your lives. 24. If the place the lord chooses for his sanctuary is so far away that it isnt convenient to carry your tithes to that place, 25. Then you can sell the tithe portion of your crops and herds, and take the money to the lords sanctuary. 26. When you arrive, use the money to buy, an ox, a sheep, some wine or BEER, to feast before the lord your God, and to rejoice with your household.

Orijin precisely

Though some versions intertpreted it as strong drink. But some translations such as goodnews bible, new international versions, american standard versions, call it beer