Leviticus 27:28-34

28Nothing that a man sets apart1 to the LORD from all he owns—whether a man, an animal, or his inherited land—can be sold or redeemed; everything so devoted is most holy to the LORD.

29No person set apart for destruction may be ransomed; he must surely be put to death.

30Thus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. 31If a man wishes to redeem part of his tithe, he must add a fifth to its value.

32Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. 33He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’”

34These are the commandments that the LORD gave to Moses for the Israelites on Mount Sinai.