Leviticus 27:30-32

Darby Translation

³⁰ And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.

³¹ And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof.

³² And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah.