Leviticus 27:29-34

29God might decide that a person must die. If he does, nobody can buy the person back. The person must die.

30One tenth of everything that comes from the land is holy to the Lord. It may be grain or fruit. It belongs to the Lord.

31If a person buys back any of his gift, he must pay the price and one fifth more.

32Out of every ten animals, one animal is holy. It belongs to the Lord.

33A person must not change a good animal for a bad animal. A person must not change a bad animal for a good animal. If he does that, both animals are holy. They belong to God. A person cannot buy them back.’

34These are the rules that the Lord gave to Moses on Sinai mountain. They are the rules for Israel's people.