Leviticus 27:31-33

Good News Translation

³¹ If you wish to buy any of it back, you must pay the standard price plus an additional 20 percent. ³² One of every ten domestic animals belongs to the Lord. When the animals are counted, every tenth one belongs to the Lord. ³³ You may not arrange the animals so that the poor animals are chosen, and you may not make any substitutions. If you do substitute one animal for another, then both animals will belong to the Lord and may not be bought back.