30 All tithes from the land, whether the seed from the ground or the fruit from the tree, are the LORD’s; they are holy to the LORD.

31 If persons wish to redeem any of their tithes, they must add one-fifth to them.

32 All tithes of herd and flock, every tenth one that passes under the shepherd’s staff, shall be holy to the LORD.

Leviticus 27:30-32, NRSV Catholic Edition. Copyright © 1989, 1993 by the National Council of the Churches of Christ.
Leviticus 26
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