Leviticus 27:26-33

26‘1However, a firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate it; whether ox or sheep, it is the Lord’s. 27But if it is among the unclean animals, then he shall 2redeem it according to your valuation and add to it one-fifth of it; and if it is not redeemed, then it shall be sold according to your valuation.

28‘Nevertheless, 3anything which a man 4sets apart to the Lord out of all that he has, of man or animal or of the fields of his own property, shall not be sold or redeemed. Anything 5devoted to destruction is most holy to the Lord. 29No 6one who may have been 7set apart among men shall be ransomed; he shall surely be put to death.

30‘Thus 8all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord. 31If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. 32For every tenth part of herd or flock, whatever 9passes under the rod, the tenth one shall be holy to the Lord. 3310He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”