Leviticus 19:23-24

ASV(i) 23 And when ye shall come into the land, and shall have planted all manner of trees for food, then ye shall count the fruit thereof as their uncircumcision: three years shall they be as uncircumcised unto you; it shall not be eaten. 24 But in the fourth year all the fruit thereof shall be holy, for giving praise unto Jehovah.