Leviticus 27
30 Ref "'All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is Yahweh's. It is holy to Yahweh.
31 If a man redeems anything of his tithe, he shall add a fifth part to it.
32 Ref All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh.