Leviticus 27:30-32 New International Version

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. 31  Whoever would redeem any of their tithe must add a fifth of the value to it. 32  Every tithe of the herd and flock-every tenth animal that passes under the shepherd's rod-will be holy to the Lord.

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