Leviticus 27:30-32

And 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 unto the LORD.

And if a man will at all redeem [ought] of his tithes, he shall add thereto the fifth [part] thereof.

And concerning the tithe of the herd, or of the flock, [even] of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.