Leviticus 27:30-34 Every tithe of the land, both of the seed of the land, and of the fruit of trees, is the Lord's, holy to the Lord.

CAB⁽ⁱ⁾ ³⁰ Every tithe of the land, both of the seed of the land, and of the fruit of trees, is the Lord's, holy to the Lord. ³¹ And if a man should at all redeem his tithe, he shall add the fifth part to it, and it shall be his. ³² And every tithe of oxen, and of sheep, and whatsoever may come in numbering under the rod, the tenth shall be holy to the Lord. ³³ You shall not change a good for a bad, or a bad for a good; and if you should at all change it, its equivalent also shall be holy, it shall not be redeemed. ³⁴ These are the commandments which the Lord commanded Moses for the sons of Israel on Mount Sinai.