Leviticus 27:27-32

²⁷But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation.

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

²⁹Nothing devoted, which shall be devoted from among men, shall be ransomed: it shall certainly be put to death.

³⁰And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.

³¹And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof.

³²And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah.