Leviticus 27:30-33 And all the tithes of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s; it is holiness unto the LORD.

EJ2000⁽ⁱ⁾ ³⁰ And all the tithes of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s; it is holiness unto the LORD. ³¹ And if anyone desires to redeem anything of his tithes, he shall add thereto the fifth part thereof. ³² And concerning the tithe of the cows or of the sheep, even of whatever passes under the rod, the tenth shall be holiness unto the LORD. ³³ He shall not search whether it is good or bad, neither shall he change it; and if he changes it at all, then both it and the change thereof shall be holy; it shall not be redeemed.