Leviticus 27:30-33
Read Leviticus 27 in full →30‘Thus aall the tithe of the land, of the seed of the land or of the fruit of the tree, belongs to Yahweh; it is holy to Yahweh. 31‘If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. 32‘For every tenth part of herd or flock, whatever apasses under the rod, the tenth one shall be holy to Yahweh. 33‘aHe shall not inquire whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”