Leviticus 27:30-33 And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord.

BBE⁽ⁱ⁾ ³⁰ And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord. ³¹ And if a man has a desire to get back any of the tenth part which he has given, let him give a fifth more. ³² And a tenth part of the herd and of the flock, whatever goes under the rod of the valuer, will be holy to the Lord. ³³ He may not make search to see if it is good or bad, or make any changes in it; and if he makes exchange of it for another, the two will be holy; he will not get them back again.