Leviticus 27:26-31

²⁶“‘However the firstborn among animals, which belongs to Yahweh as a firstborn, no man may dedicate, whether an ox or a sheep. It is Yahweh’s.

²⁷If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it isn’t redeemed, then it shall be sold according to your valuation.

²⁸“‘Notwithstanding, no devoted thing that a man devotes to Yahweh of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed. Everything that is permanently devoted is most holy to Yahweh.

²⁹“‘No one devoted to destruction, who shall be devoted from among men, shall be ransomed. He shall surely be put to death.

³⁰“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh’s. It is holy to Yahweh.

³¹If a man redeems anything of his tithe, he shall add a fifth part to it.