Leviticus 27:28-30

Amplified Bible

²⁸ ‘But nothing that a man ^[a]sets apart [that is, devotes as an offering] to the Lord out of all that he has, of man or of animal or of the fields of his own property, shall be sold or redeemed. Anything devoted to destruction (banned, cursed) is most holy to the Lord. ²⁹ No one who may have been set apart among men shall be ransomed [from death], he shall most certainly be put to death.

³⁰ ‘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.^(A)