Leviticus 27:30, 32
Leviticus 27:30 ESV
“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD.
Leviticus 27:32 ESV
And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD.