Leviticus 27:26-31

²⁶The firstborn, which belong to the Lord, no man may sanctify and vow: whether it be bullock, or sheep, they are the Lord’s.

²⁷And if it be an unclean beast, he that offereth it shall redeem it, according to thy estimation, and shall add the fifth part of the price. If he will not redeem it, it shall be sold to another for how much soever it was estimated by thee.

²⁸Any thing that is devoted to the Lord, whether it be man, or beast, or field, shall not be sold, neither may it be redeemed. Whatsoever is once consecrated shall be holy of holies to the Lord.

²⁹And any consecration that is offered by man, shall not be redeemed, but dying shall die.

³⁰All tithes of the land, whether of corn, or of the fruits of trees, are the Lord’s, and are sanctified to him.

³¹And if any man will redeem his tithes, he shall add the fifth part of them.