Leviticus 27:31-33

Complete Jewish Bible

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. ³³ The owner is not to inquire whether the animal is good or bad, and he cannot exchange it; if he does exchange it, both it and the one he substituted for it will be holy; it cannot be redeemed.’”