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Leviticus 27:30-34

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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 .

33No one may pick out the good from the bad or make any substitution. If anyone does make a substitution, both the animal and its substitute become holy and cannot be redeemed.’ ” 34These are the commands the LORD gave Moses at Mount Sinai for the Israelites.