Leviticus 27:31

29“‘No one devoted to destruction, who shall be devoted from among men, shall be ransomed. He shall surely be put to death.

30“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s. It is holy to the LORD.

31If a man redeems anything of his tithe, he shall add a fifth part to it.

32All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to the LORD.

33He shall not examine whether it is good or bad, neither shall he exchange it. If he exchanges it at all, then both it and that for which it is exchanged shall be holy. It shall not be redeemed.’”