Leviticus 27:30, 32
Leviticus 27:30 KJV
And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD.
Leviticus 27:32 KJV
And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.