Leviticus 27:28-32

“However, anything specially set apart for the LORD—whether a person, an animal, or family property—must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the LORD. No person specially set apart for destruction may be bought back. Such a person must be put to death. “One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the LORD and must be set apart to him as holy. If you want to buy back the LORD’s tenth of the grain or fruit, you must pay its value, plus 20 percent. Count off every tenth animal from your herds and flocks and set them apart for the LORD as holy.