Leviticus 27
30 Ref And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord.
31 And if a man has a desire to get back any of the tenth part which he has given, let him give a fifth more.
32 Ref And a tenth part of the herd and of the flock, whatever goes under the rod of the valuer, will be holy to the Lord.
33 Ref He may not make search to see if it is good or bad, or make any changes in it; and if he makes exchange of it for another, the two will be holy; he will not get them back again.
34 Ref These are the orders which the Lord gave to Moses for the children of Israel in Mount Sinai.