Leviticus 27:28-32

“ ‘But nothing that a person owns and devotes to the LORD—whether a human being or an animal or family land—may be sold or redeemed; everything so devoted is most holy to the LORD. “ ‘No person devoted to destruction may be ransomed; they are to be put to death. “ ‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. Whoever would redeem any of their tithe must add a fifth of the value to it. Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD.