Leviticus 27:26-33

26Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's.

27But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation.

28Notwithstanding, no devoted thing that a man hath devoted to Jehovah of all that he hath, of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Jehovah.

29Nothing devoted, which shall be devoted from among men, shall be ransomed: it shall certainly be put to death.

30And as to every tithe of the land, of the seed of the land, and of the fruit of the tree, it is Jehovah's: it is holy to Jehovah.

31And if any one will at all redeem of his tithes, he shall add thereto the fifth thereof.

32And as to every tithe of the herd, or of the flock, of whatever passeth under the rod, the tenth shall be holy to Jehovah.

33He shall not search whether it be good or bad, neither shall he change it; and if he change it at all, then both it and the exchange thereof shall be holy; it shall not be redeemed.