Leviticus 27:30–32

30 “All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord’s; it is holy to the Lord. 31 If a man wishes to redeem any of his tithe, he shall add a fifth to it. 32 And all the tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the Lord.