Leviticus 27:31-33

The Voice

³¹ If a man desires to buy back a portion of My ⅒, he must pay its value plus ⅕. ³² Regarding your livestock, ⅒ of the herd or flock must be set apart for Me as holy. As you count them, every tenth animal that passes beneath the shepherd’s rod belongs to Me. ³³ It does not matter whether the animals are good or bad, and one must not think about switching or replacing one for another. If he does, then the original and the replacement are both sacred and cannot be redeemed.