Leviticus 27:30-34

New Century Version

³⁰ “‘One-tenth of all crops belongs to the Lord, including the crops from fields and the fruit from trees. That one-tenth is holy to the Lord. ³¹ If a person wants to get back that tenth, one-fifth must be added to its price.

³² “‘The priest will take every tenth animal from a person’s herd or flock, and it will be holy to the Lord. ³³ The owner should not pick out the good animals from the bad or exchange one animal for another. If that happens, both animals will become holy; they cannot be bought back.’”

³⁴ These are the commands the Lord gave to Moses at Mount Sinai for the people of Israel.