Leviticus 27:30-33

‘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] The man is not to be concerned whether the animal is good or bad, nor shall he exchange it. But if he does exchange it, then both it and its substitute shall become holy; it shall not be redeemed.’ ”