Leviticus 27:25-32
English Standard Version
26"But a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord 's.
27And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.
28"But no devoted thing that a man devotes to the Lord, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord.
29No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death.
30"Every 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.
31If a man wishes to redeem some of his tithe, he shall add a fifth to it.
32And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman 's staff, shall be holy to the Lord.