Leviticus 27:32-34

Names of God Bible

³² Every tenth head of cattle or sheep that you counted is holy and belongs to Yahweh. ³³ You must not look to see if it is good or bad or exchange it. But if you do exchange it, both the first animal and its substitute will be holy. They cannot be bought back.”

³⁴ These are the commands Yahweh gave Moses on Mount Sinai for the Israelites.