The answer to your question is, of course, found in the cross references to this scripture.
In Deut 14:22, this is the tithe
In Deut 14:23, this tithe was to be EATEN
In Deut 12:16, however, they were not to eat the blood
In Deut 12:17-18, they were not to eat in their gates but they were to eat before the Lord IN THE PLACE which God chose
In Deut 14:23, the Lord reminded them to eat this tithe IN THE PLACE, which is Jerusalem
So, in Deut 14:24-25, God allowed them to sell their tithe, travel to Jerusalem, and buy what they needed there for their offerings
In Deut 14:23, the Lord described this tithe as consisting of corn, wine, oil and firstlings. The corn mixed with oil was offered as a meat offering [as in Lev 2:14-16] which was either baked in an oven or fried in a pan [Lev 2:4-7]. The firstlings were offered with corn flour, wine and oil in accordance with their size [the larger animals required greater quantities of corn, wine and oil, Num 15:3-11]. In those offerings, when the priests went into the tabernacle they didn’t drink the wine [Lev 10:9]. The wine was poured unto the LORD or perhaps it was applied to the sacrifice [like marinate or a sop]. (As an interesting note, compare 1 Pet 2:5, 9 and 1 Cor 3:16-17, 6:19-20 to see that we as priests are not to drink wine either).
Therefore, in Deut 14:26, the Lord said, “thou shalt EAT there before the LORD thy God,” because they were not drinking the wine, oil or even strong drink when they offered in Jerusalem.
As a matter of fact, according to Num 28:7, the strong drink [or strong wine] was not drunk, but rather it was poured unto the LORD as a drink offering. So, not to worry, Deut 14:26 does not advocate drinking strong drink.
According to the Bible, we find the following negative connections concerning “strong drink”:
Lev 10:9 it was forbidden to the priests in the tabernacle
Num 6:3 it was forbidden to the Nazarites
Deut 29:5-6 it was forbidden to the Jews in the wilderness [so that they might know the Lord]
Jud 13:4 it was forbidden to Samson’s mother
Prov 20:1 it is raging and it is a deceiver
Prov 31:4 it is forbidden to kings and princes [see Rev 5:10]
Is 5:22-23 it perverts judgment
Is 28:7 it causes men to err
Is 56:12 it is addictive
Mic 2:11 it is the drink of choice of false prophets [like Catholic priests]
Lk 1:15 it was forbidden to John the Baptist
Therefore, it would be very difficult for someone to make a case based on Deut 14:26 that God wants us to drink strong drink. Amen!
Hope this helps,
Pastor Bevans Welder