Leviticus 27:29-32
English Standard Version
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.
