Leviticus 27:30-32

30“ ‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD ; it is holy to the LORD . 31Whoever would redeem any of their tithe must add a fifth of the value to it. 32Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD .