Leviticus 27:27-31

²⁷And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation.

²⁸Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah.

²⁹No one devoted, that shall be devoted from among men, shall be ransomed; he shall surely be put to death.

³⁰And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah’s: it is holy unto Jehovah.

³¹And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof.