Leviticus 27:26-33

26‘1However, a firstborn among animals, which as a firstborn belongs to the Lord, no one may consecrate; 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 assessment and add to it a fifth of it; and if it is not redeemed, then it shall be sold according to your assessment.

28‘Nevertheless, 34anything which someone sets apart to the Lord for 5destruction out of all that he has, of man or animal or of the field of his own property, shall not be sold nor redeemed. Anything set apart for destruction is most holy to the Lord. 29No 6one who may have been 7set apart among mankind shall be ransomed; he must be put to death.

30‘Now 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, someone should ever want to redeem part of his tithe, he shall add to it a 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; yet if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’”