Leviticus:27:30-33

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* And all the tithe of the land , whether of the seed of the land or of the fruit of the tree , is the LORD 's . It is holy to the LORD . * If a man wants at all to redeem any of his tithes , he shall add one-fifth to it . * And concerning the tithe of the herd or the flock , of whatever passes under the rod , the tenth one shall be holy to the LORD . * He shall not inquire whether it is good or bad , nor shall he exchange it ; and if he exchanges it at all , then both it and the one exchanged for it shall be holy ; it shall not be redeemed ."'

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