Leviticus 27:30-32

AKJV(i) 30 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. 31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof. 32 And concerning the tithe of the herd, or of the flock, even of whatever passes under the rod, the tenth shall be holy to the LORD.