Deut 14
22 Every year be sure to save a tenth of the crops harvested from whatever you plant in your fields. 23 Eat the tenth of your grain, new wine, and olive oil, and eat the firstborn of your cattle, sheep, and goats in the presence of the Lord your God in the place he will choose to put his name. Then you will learn to fear the Lord your God as long as you live.
24 But the place the Lord your God will choose to put his name may be too far away. He may bless you with so much that you can’t carry a tenth of your income that far. 25 If so, exchange the tenth part of your income for silver. Take the silver with you, and go to the place the Lord your God will choose. 26 Use the silver to buy whatever you want: cattle, sheep, goats, wine, liquor—whatever you choose. Then you and your family will eat and enjoy yourselves there in the presence of the Lord your God. 27 Never forget to take care of the Levites who live in your cities. They have no land of their own as you have. The Bible indicates that they were to take care of the Levites from out of the 90% they didn't tithe. The sane with strangers and widows. They were to use what was left after the tithe to feed and clothe them.
Yes, the tithe was, basically, to be spent on a party for themselves in front of the Lord.
BUT, please note: In saying that, God also indicated that this was ALL they were to spend on their own partying if they had other obligations that required spending all of the remaining 90% on debts or needs.