Leviticus 27:30-33 - Redemption Of The Tithe
30 " 'And any tithe of the land from the land's seed [or] from the fruit of the trees [is] for Yahweh; it [is] a holy object for Yahweh. 31 And if a man indeed redeems from his tithe, he shall add a fifth of its [value] onto it. 32 As for every tithe of cattle or of the flock, all which crosses under the rod, the tenth shall be a holy object for Yahweh. 33 He shall not inspect between [the] good and [the] bad, and he shall not exchange it; but if he indeed exchanges it, then {it and its substitution shall be} a holy object--it shall not be redeemed.'"