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30 And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is to YHWH; it is holy to YHWH. 31 And if a man really redeems of his tithes, he shall add a fifth to it. 32 And concerning the tithe of the herd or the flock, the tenth of whatever passes under the rod shall be holy to YHWH. Leviticus 27:30-32, Berean Literal Bible. Public domain.
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