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Leviticus 27:30-32 (Listen)

30 i“Every tithe of the land, whether of the seed of the land or of the fruit of the trees, is the Lord's; it is holy to the Lord. 31 If a man wishes to redeem some of his tithe, he shall add a fifth to it. 32 And every tithe of herds and flocks, every tenth animal of all that jpass under the herdsman's staff, shall be holy to the Lord.