Leviticus 27:30-32

International Standard Version

³⁰ “Any tithes of the land—from grain grown on the land or from fruit grown on the trees—belong to the Lord. They are sacred to the Lord. ³¹ But if a person wishes to redeem his tithe, he is to add a fifth to it. ³² All the tithes from cattle and flocks that pass under the measuring rod are sacred to the Lord.