Leviticus 27:27-34
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27 And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.
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28 Notwithstanding no devoted thing, that a man shall devote unto the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.
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29 None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.
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30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD's: it is holy unto the LORD.
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31 And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
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32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
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33 He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.
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34 These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.