Leviticus 27:30-32

‘And all the tithe (tenth part) of the land, whether the seed of the land or the fruit of the tree, is the LORD’S; it is holy to the LORD. [1 Cor 9:11; Gal 6:6] If a man wishes to redeem any part of his tithe, he shall add one-fifth to it. For every tithe of the herd or flock, whatever passes under the [shepherd’s] staff, the tenth one shall be holy to the LORD. [2 Cor 9:7-9]