Leviticus 27:30-32

Complete Jewish Bible

³⁰ “‘All the tenth given from the land, whether from planted seed or fruit from trees, belongs to Adonai; it is holy to Adonai. ³¹ If someone wants to redeem any of his tenth, he must add to it one-fifth.

(Maftir) ³² “‘All the tenth from the herd or the flock, whatever passes under the shepherd’s crook, the tenth one will be holy to Adonai.