Leviticus 27:29-34

29None devoted, which shall be devoted by men, shall be redeemed; but shall surely be put to death. 30And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD’S: it is holy to the LORD. 31And if a man will at all redeem any of his tithes, he shall add to it the fifth part of it. 32And concerning the tithe of the herd, or of the flock, even of whatever passeth under the rod, the tenth shall be holy to the LORD. 33He shall not search whether it is good or bad, neither shall he change it: and if he shall change it at all, then both it and its substitute shall be holy; it shall not be redeemed. 34These are the commandments, which the LORD commanded Moses for the children of Israel in mount Sinai.