Leviticus 27:27–34

27 ‘But if it is among the unclean animals, then he shall 1redeem it according to your valuation and add to it one-fifth of it; and if it is not redeemed, then it shall be sold according to your valuation.

28 ‘Nevertheless, aanything which a man 1sets apart to the Lord out of all that he has, of man or animal or of the fields of his own property, shall not be sold or redeemed. Anything 2devoted to destruction is most holy to the Lord.

29 ‘No 1one who may have been 2set apart among men shall be ransomed; he shall surely be put to death.

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.

33 ‘aHe is not to be concerned 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.’ ”

34 aThese are the commandments which the Lord commanded Moses for the sons of Israel at Mount Sinai.