Vayikra 27:30-32

Orthodox Jewish Bible

³⁰ And all the ma’aser HaAretz (tithe of the Land), whether of the zera HaAretz, or of the pri HaEtz, is Hashem’s; it is kodesh unto Hashem.

³¹ And if a man will at all redeem ought of his ma’asor (tithes), he shall add thereto the fifth part thereof.

³² And concerning the ma’aser of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be kodesh unto Hashem.