Leviticus 19:22-25

²²The priest shall make atonement for him with the ram of the trespass offering before the LORD for his sin which he has committed; and the sin which he has committed shall be forgiven him.

²³“‘When you come into the land, and have planted all kinds of trees for food, then you shall count their fruit as forbidden. For three years it shall be forbidden to you. It shall not be eaten.

²⁴But in the fourth year all its fruit shall be holy, for giving praise to the LORD.

²⁵In the fifth year you shall eat its fruit, that it may yield its increase to you. I am the LORD your God.