Leviticus 27:29-34

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. 34These are the commandments which Jehovah commanded Moses for the children of Israel upon mount Sinai.