Leviticus 27:26-33

26‘However, the firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate, whether an ox or a sheep. It is [already] the Lord’s.

27If it is among the unclean animals, the owner may redeem it in accordance with your valuation, and add one-fifth to it; or if it is not redeemed, then it shall be sold in accordance with your valuation.

28‘But nothing that a man sets apart [that is, devotes as an offering] to the Lord out of all that he has, of man or of animal or of the fields of his own property, shall be sold or redeemed. Anything devoted to destruction (banned, cursed) is most holy to the Lord.

29No one who may have been set apart among men shall be ransomed [from death], he shall most certainly be put to death.

30‘And all the tithe (tenth part) of the land, whether the seed of the land or the fruit of the tree, is the Lord’s; it is holy to the Lord.

31If a man wishes to redeem any part of his tithe, he shall add one-fifth to it.

32For every tithe of the herd or flock, whatever passes under the [shepherd’s] staff, the tenth one shall be holy to the Lord.

33The man is not to be concerned whether the animal is good or bad, nor shall he exchange it. But if he does exchange it, then both it and its substitute shall become holy; it shall not be redeemed.’ ”