Leviticus 27:28-30

Living Bible

²⁸ However, anything utterly devoted to the Lord—people, animals, or inherited fields—shall not be sold or redeemed, for they are most holy to the Lord. ²⁹ No one sentenced by the courts to die may pay a fine instead; he shall surely be put to death.^[a]

³⁰ “A tenth of the produce of the land, whether grain or fruit, is the Lord’s, and is holy.