Leviticus 27:30-32

American Standard Version

³⁰ And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah’s: it is holy unto Jehovah. ³¹ And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof. ³² And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto Jehovah.