Leviticus 27:27-31

²⁷But if he should redeem an unclean beast, according to its valuation, then he shall add the fifth part to it, and it shall be his; and if he redeem it not, it shall be sold according to its valuation.

²⁸And every dedicated thing which a man shall dedicate to the Lord of all that he has, whether man or beast, or of the field of his possession, he shall not sell it, nor redeem it: every devoted thing shall be most holy to the Lord.

²⁹And whatever shall be dedicated of men, shall not be ransomed, but shall be surely put to death.

³⁰Every tithe of the land, both of the seed of the land, and of the fruit of trees, is the Lord's, holy to the Lord.

³¹And if a man should at all redeem his tithe, he shall add the fifth part to it, and it shall be his.