Leviticus 27:27-32

²⁷And if among the unclean beasts, then he hath ransomed it at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.

²⁸'Only, no devoted thing which a man devoteth to Jehovah, of all that he hath, of man, and beast, and of the field of his possession, is sold or redeemed; every devoted thing is most holy to Jehovah.

²⁹'No devoted thing, which is devoted of man, is ransomed, it is surely put to death.

³⁰And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah's — holy to Jehovah.

³¹'And if a man really redeem any of his tithe, its fifth he addeth to it.

³²'And all the tithe of the herd and of the flock — all that passeth by under the rod — the tenth is holy to Jehovah;