Leviticus 27:30-32

New Century Version

³⁰ “‘One-tenth of all crops belongs to the Lord, including the crops from fields and the fruit from trees. That one-tenth is holy to the Lord. ³¹ If a person wants to get back that tenth, one-fifth must be added to its price.

³² “‘The priest will take every tenth animal from a person’s herd or flock, and it will be holy to the Lord.