Leviticus 27:30-33

“ ‘A tenth of everything the land produces belongs to the LORD. That includes grain from the soil and fruit from the trees. It is holy. It is set apart for him. Suppose someone wants to buy back some of their tenth. Then they must add a fifth of the cost to it. Every tenth part of herds and flocks will be holy. They will be set apart for the LORD. That includes every tenth animal that its shepherd marks with his wooden staff. No one may pick out the good animals from the bad. They must not choose one animal instead of another. But if anyone does, both animals become holy. They can’t be bought back.’ ”