Leviticus 27:29-31

Darby Translation

²⁹ Nothing devoted, which shall be devoted from among men, shall be ransomed: it shall certainly be put to death.

³⁰ And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.

³¹ And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof.