Leviticus 27:30-32

New King James Version

³⁰ And ^(A)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 to the Lord. ^31 (B)If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. ³² And concerning the tithe of the herd or the flock, of whatever ^(C)passes under the rod, the tenth one shall be holy to the Lord.