Leviticus [Pertaining to Levites] 27:27-31

²⁷If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it is not redeemed, then it shall be sold according to your valuation.

²⁸“‘Notwithstanding, no devoted thing, that a man shall devote to Adonai of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Adonai . (LY:7)

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

³⁰“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Adonai ’s. It is holy to Adonai .

³¹If a man redeems anything of his tithe, he shall add a fifth part to it. (Maftir ·Conclusion·)