^30 (A) Ten percent of everything you harvest is holy and belongs to me, whether it grows in your fields or on your fruit trees. ³¹ If you want to buy back this part of your harvest, you may do so by paying what it is worth plus an additional 20 percent.

³² When you count your flocks and herds, one out of ten of every newborn animal^[a] is holy and belongs to me, ³³ no matter how good or bad it is. If you substitute one animal for another, both of them become holy, and neither can be bought back.

What the Levites Receive

The Lord said to Aaron:

^21 (A) Ten percent of the Israelites' crops and one out of every ten of their newborn animals belong to me. But I am giving all this to the Levites as their pay for the work they do at the sacred tent.