Leviticus 27:30-32

Evangelical Heritage Version

³⁰ But every tithe from the land, whether from the seed of the land or from the fruit of the trees, belongs to the Lord. It is holy to the Lord. ³¹ If anyone redeems any of his tithe, he must add one-fifth to it. ³² The tithe from the herd or the flock, that is, every tenth animal that passes under the staff of the shepherd, shall be set apart as holy to the Lord.