Leviticus 27:30-34

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.

³²And every tithe of oxen, and of sheep, and whatever may come in numbering under the rod, the tenth shall be holy to the Lord.

³³You shall not change a good for a bad, or a bad for a good; and if you should at all change it, its equivalent also shall be holy, it shall not be redeemed.

³⁴These are the commandments which the Lord commanded Moses for the sons of Israel in mount Sina.