Leviticus 27:30-32

Modern English Version

³⁰ Any tithe of the land, whether seed of the land or fruit of the trees, belongs to the Lord. It is holy to the Lord. ³¹ If a man plans on redeeming some of his tithe, he shall add one-fifth to it. ³² Any tithe of herd or flock, all that passes under the counting staff, the tenth one shall be holy to the Lord.