Leviticus 27:28-32

“But no devoted thing that a man devotes to the LORD, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the LORD. No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death. “Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s; it is holy to the LORD. If a man wishes to redeem some of his tithe, he shall add a fifth to it. And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman’s staff, shall be holy to the LORD.