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, belongs to Yahweh; it is holy to Yahweh.

31 If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it.

32 For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to Yahweh.