Vayikra (Lev) 27:30-33

“‘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. The owner is not to inquire whether the animal is good or bad, and he cannot exchange it; if he does exchange it, both it and the one he substituted for it will be holy; it cannot be redeemed.’”