Leviticus 27:30, 32
Leviticus 27:30 NASB1995
‘Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the LORD’S; it is holy to the LORD.
Leviticus 27:32 NASB1995
For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD.