Leviticus 27:30-32
Redemption of the Tithe
27:30 “‘Any tithe of the land, from the grain of the land or from the fruit of the trees, belongs to the Lord; it is holy to the Lord.
27:31 If a man redeems part of his tithe, however, he must add one fifth to it.
27:32 All the tithe of herd or flock, everything which passes under the rod, the tenth one will be holy to the Lord.