Leviticus 27:28-30

BRG Bible

²⁸ Notwithstanding no devoted thing, that a man shall devote unto the Lord of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the Lord.

²⁹ None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.

³⁰ And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’S: it is holy unto the Lord.