Leviticus 27:30-32

Young's Literal Translation

³⁰ And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah's -- holy to Jehovah.

³¹ `And if a man really redeem [any] of his tithe, its fifth he addeth to it.

³² `And all the tithe of the herd and of the flock -- all that passeth by under the rod -- the tenth is holy to Jehovah;