Leviticus 27:30-32
30 “Every tenth of the land’s produce, grain from the soil or fruit from the trees, belongs to the Lord;(A) it is holy to the Lord.
31 If a man decides to redeem any part of this tenth, he must add a fifth to its value.
32 Every tenth animal from the herd or flock, which passes under the shepherd’s rod,(B) will be holy to the Lord.