Leviticus 27:28-32

“ ‘There is a special kind of gift that people set apart to give to the LORD ; it may be a person, animal, or field from the family property. That gift cannot be bought back or sold. Every special kind of gift is most holy to the LORD. “ ‘If anyone is given for the purpose of being destroyed, he cannot be bought back; he must be put to death. “ ‘One-tenth of all crops belongs to the LORD, including the crops from fields and the fruit from trees. That one-tenth is holy to the LORD. If a person wants to get back that tenth, one-fifth must be added to its price. “ ‘The priest will take every tenth animal from a person’s herd or flock, and it will be holy to the LORD.