John Calvin on Deuteronomy 14:24-27

24 And if the way be too long. I am prevented from understanding this restriction as having reference to the tithes, by the ordinance which is elsewhere made, that whosoever would redeem them by a money-payment, (Leviticus 27:31,) should add a fifth part, and this is omitted here; and, again, by the explanation which is soon after added, that they should bring money with them instead of their offerings, and buy with it oxen and sheep, wine, and strong drink, as they pleased. The sum is, that if it were too burdensome for them to bring from their distant homes victims and other gifts, they were permitted to buy at Jerusalem whatever they chose to offer, provided they made no offerings elsewhere.

Exodus 20

Exodus 20:24, 25

24. An altar of earth thou shalt make unto me, and shalt sacrifice thereon thy burnt offerings, and thy peace offerings, thy sheep, and thine oxen: in all places where I record my name I will come unto thee, and I will bless thee.

24. Altare terreum facies mihi, et sacrificabis super illud holocausta tua, et sacrificia prosperitatum tuarum, pecudes tuas, et armenta tua: in onmi loco in quo memoriam posuero nominis mei, veniam ad te, et benedicam tibi.

25. And if thou wilt make me an altar of stone, thou shalt not build it of hewn stone: for if thou lift up thy tool upon it, thou hast polluted it.

25. Quod si altare ex lapidibus feceris mihi, non aedificabis eos excisos, si gladium tuum elevaveris super illos, pollues.