Leviticus 27:30-32

The Voice

³⁰ One-tenth of everything the land produces—seeds from the ground and fruits from the trees—belongs to Me and is sacred to Me. ³¹ If a man desires to buy back a portion of My ⅒, he must pay its value plus ⅕. ³² Regarding your livestock, ⅒ of the herd or flock must be set apart for Me as holy. As you count them, every tenth animal that passes beneath the shepherd’s rod belongs to Me.