Vayikra (Lev) 27:30-32

“‘All the tenth given from the land, whether from planted seed or fruit from trees, belongs to ADONAI; it is holy to ADONAI. If someone wants to redeem any of his tenth, he must add to it one-fifth. (Maftir) “‘All the tenth from the herd or the flock, whatever passes under the shepherd’s crook, the tenth one will be holy to ADONAI.