Deuteronomy 26:14
12 When you finish tithing all your income in the third year (the year of tithing), you must give it to the Levites, the resident foreigners, the orphans, and the widows so that they may eat to their satisfaction in your villages. 13 Then you shall say before the Lord your God, “I have removed the sacred offering from my house and given it to the Levites, the resident foreigners, the orphans, and the widows just as you have commanded me. I have not violated or forgotten your commandments. 14 I have not eaten anything when I was in mourning, or removed any of it while ceremonially unclean, or offered any of it to the dead; I have obeyed you and have done everything you have commanded me. 15 Look down from your holy dwelling place in heaven and bless your people Israel and the land you have given us, just as you promised our ancestors—a land flowing with milk and honey.” 16 Today the Lord your God is commanding you to keep these statutes and ordinances, something you must do with all your heart and soul.
Tobit 4:17
15 And what you hate, do not do to anyone. Do not drink wine to excess or let drunkenness go with you on your way. 16 Give some of your food to the hungry, and some of your clothing to the naked. Give all your surplus as alms, and do not let your eye begrudge your giving of alms. 17 Place your bread on the grave of the righteous, but give none to sinners. 18 Seek advice from every wise person and do not despise any useful counsel. 19 At all times bless the Lord God, and ask him that your ways may be made straight and that all your paths and plans may prosper. For none of the nations has understanding, but the Lord himself will give them good counsel; but if he chooses otherwise, he casts down to deepest Hades. So now, my child, remember these commandments, and do not let them be erased from your heart.
Notes and References
"... many translations hide the meaning of the phrase. It is clear that a grave offering is meant in the manner that Hellenistic Greeks practiced. In Greek Hellenistic burial practice on the third day after the funeral, food offerings were left at the grave, and again on the ninth day, which was commonly the end of the mourning period. Ben Sirach 30:18 implies that this was also a Hebrew custom, ”Dainties set before one who cannot eat are like food offerings placed before a tomb.” See also Deuteronomy 26:14 and Psalm 106:28. We know that offerings of food for the dead were regularly made by the Egyptians. Given the general practices of the time, it seems clear that Tobit is referring to a custom that must have existed among the Hebrews of the time ..."
Littman, Robert J. Tobit: The Book of Tobit in Codex Sinaiticus (p. 93) Brill, 2008