Leviticus 27:30-33 - Redemption Of The Tithe
30 And all the tenth of the land from the seed of the land, from the fruit of the tree, is to Jehovah: it is holy to Jehovah. 31 And if redeeming, a man shall redeem from his tenth, he shall add to its fifth upon it 32 And all the tenth of cattle and sheep, all which shall pass through under the rod, the tenth shall be holy to Jehovah. 33 He shall not search between good to evil, and he shall not exchange it; and if exchanging, he shall exchange it, and it was, it and its exchange shall be holy; it shall not be redeemed.