Leviticus 27:30-33

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. ³³ He shall not inquire whether it is good or bad, ^(D)nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.’ ”