Leviticus 27:28-32

‘But nothing that a man sets apart [that is, devotes as an offering] to the LORD out of all that he has, of man or of animal or of the fields of his own property, shall be sold or redeemed. Anything devoted to destruction (banned, cursed) is most holy to the LORD. No one who may have been set apart among men shall be ransomed [from death], he shall most certainly be put to death. ‘And all the tithe (tenth part) of the land, whether the seed of the land or the fruit of the tree, is the LORD’S; it is holy to the LORD. [1 Cor 9:11; Gal 6:6] If a man wishes to redeem any part of his tithe, he shall add one-fifth to it. For every tithe of the herd or flock, whatever passes under the [shepherd’s] staff, the tenth one shall be holy to the LORD. [2 Cor 9:7-9]