Leviticus 27:28-32

‘Nevertheless no devoted offering that a man may devote to the LORD of all that he has, both man and beast, or the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the LORD. No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death. 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 to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD.