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Leviticus 27:30–32

30 “Every tenth of the land’s produce, grain from the soil or fruit from the trees, belongs to the Lord; u it is holy to the Lord. 31 If a man decides to redeem any part of this tenth, he must add a fifth to its value. 32 Every tenth animal from the herd or flock, which passes under the shepherd’s rod, v will be holy to the Lord.

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