Leviticus 27:30, 32
Leviticus 27:30 NKJV
And 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.
Leviticus 27:32 NKJV
And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD.