Leviticus:27:30-33
rsv@Leviticus:27:30 @ "All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD's; it is holy to the LORD.
rsv@Leviticus:27:31 @ If a man wishes to redeem any of his tithe, he shall add a fifth to it.
rsv@Leviticus:27:32 @ And all the tithe of herds and flocks, every tenth animal of all that pass under the herdsman's staff, shall be holy to the LORD.
rsv@Leviticus:27:33 @ A man shall not inquire whether it is good or bad, neither shall he exchange it; and if he exchanges it, then both it and that for which it is exchanged shall be holy; it shall not be redeemed."
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