Leviticus 27:30-34 And all the tithe of the land, of the seed of the land, or of the fruit of the tree, is Jehovah's. It is holy to Jehovah.

MKJV⁽ⁱ⁾ ³⁰ And all the tithe of the land, of the seed of the land, or of the fruit of the tree, is Jehovah's. It is holy to Jehovah. ³¹ And if a man will at all redeem anything of his tithes, he shall add to it the fifth part of it. ³² And all the tithe of the herd, or of the flock, all that passes under the rod, a tenth shall be holy to Jehovah 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 of it shall be holy. It shall not be redeemed. ³⁴ These are the commandments which Jehovah commanded Moses for the sons of Israel in Mount Sinai.