The fifth aliyah discusses the requirement of the second tithe of the produce of our crops (the first tithe is the one given to the Levites). We are to bring the second tithe to Yirushalayim and eat it there and rejoice there. Provision is made here for people who live far away from Yirushalayim and who have lots of goods to carry all that way. They can sell it locally (where they live), and take the money to Yirushalayim instead, and buy good food and drink with the money and eat and rejoice in Yirushalayim.