Leviticus 27:30–32

30 ‘Thus aall the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord.

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 the Lord.