Leviticus 27:28-30

New Revised Standard Version, Anglicised

²⁸ Nothing that a person owns that has been devoted to destruction for the Lord, be it human or animal, or inherited land-holding, may be sold or redeemed; every devoted thing is most holy to the Lord. ²⁹ No human beings who have been devoted to destruction can be ransomed; they shall be put to death.

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.