Leviticus 27:28-32

Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah. No one devoted, that shall be devoted from among men, shall be ransomed; he 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 Jehovah’s: it is holy unto Jehovah. And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof. And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto Jehovah.