Leviticus 27:30-32

ISV(i) 30 “Any tithes of the land—from grain grown on the land or from fruit grown on the trees—belong to the LORD. They are sacred to the LORD. 31 But if a person wishes to redeem his tithe, he is to add a fifth to it. 32 All the tithes from cattle and flocks that pass under the measuring rod are sacred to the LORD.