Leviticus 27:26-33

26“But the firstborn among animals, which is made a firstborn to Adonai, may not be dedicated by anyone. Whether an ox or sheep, it belongs to Adonai.

27If it is an unclean animal, then he is to buy it back according to your valuation, and add a fifth of the value to it. But if it is not redeemed, then it is to be sold according to your valuation.

28“Nevertheless, no devoted thing which a man sets apart from all that he has for Adonai, whether man or animal, or from the field of his possession, may be sold or redeemed. Every devoted thing is most holy to Adonai.

29“No one who may be set apart from men for destruction is to be ransomed. He is surely to be put to death.

30“All the tithe of the land whether from the seed of the land, or the fruit of the trees, belongs to Adonai, for it is holy to Adonai.

31If a man redeems anything of his tithe he must add a fifth part to it.

32From all the tithe of the herds or the flocks, whatever passes under the rod, a tenth will be holy to Adonai.

33One is not to inquire if it is good or bad, nor exchange it. Or if he does exchange it, then both it and that for which it is exchanged will become holy, and may not be redeemed.”