Leviticus 27:30-33

And all tithe of the land, of the seed of the land, of the fruit of the tree, is JEHOVAH's — holy to JEHOVAH. ‘And if a man really redeem [any] of his tithe, its fifth he addeth to it. ‘And all the tithe of the herd and of the flock — all that passeth by under the rod — the tenth is holy to JEHOVAH; he enquireth not between good and bad, nor doth he change it; and if he really change it — then it hath been — it and its exchange is holy; it is not redeemed.’