Leviticus 27:30-32 ▼

30 And all tithe of the land, of the seed of the land, of the fruit of the tree, is YHWH’s; [it is] holy to YHWH.

31 And if a man really redeems [any] of his tithe, he adds its fifth to it.

32 And all the tithe of the herd and of the flock—all that passes by under the rod—the tenth is holy to YHWH;