Wayyiqra (Leviticus) 27:30-32

‘And all the tithe of the land – of the seed of the land or of the fruit of the tree – belongs to יהוה. It is set-apart to יהוה. ‘If a man indeed redeems any of his tithes, he adds one-fifth to it. ‘And the entire tithe of the herd and of the flock, all that passes under the rod, the tenth one is set-apart to יהוה.