Midrash for Zevachim 237:6

אי הכי פסח וקדשים נמי דשם שם מארון ילפי דכיון דארון לא הוה אינהו נמי לא הוו

- As for tithe, he replied, the implication of 'there' is derived from 'there' [written] in connection with the Ark:<span class="x" onmousemove="('comment',' Tithe, Deut. XIV, 23: And thou shalt eat before the Lord thy God, in the place which He shall choose to cause His name to dwell there, the tithe of thy corn etc.; Ark, Ex. XL, 3: And thou shalt put there the ark of the testimony. The use of 'there' in both cases implies that they are connected.');">⁹</span> since there was no Ark [at Nob and Gibeon],<span class="x" onmousemove="('comment',' But first at Kiriath-jearim and then in the city of David.');">¹⁰</span>

Sifrei Devarim