Leviticus 27:30-32

³⁰‘Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. ³¹If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. ³²For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the Lord.