Leviticus 27:30-32

New Revised Standard Version, Anglicised Catholic Edition

³⁰ All tithes from the land, whether the seed from the ground or the fruit from the tree, are the Lord’s; they are holy to the Lord. ³¹ If persons wish to redeem any of their tithes, they must add one-fifth to them. ³² All tithes of herd and flock, every tenth one that passes under the shepherd’s staff, shall be holy to the Lord.