Leviticus 27:28-30

American Standard Version

²⁸ Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah. ²⁹ No one devoted, that shall be devoted from among men, shall be ransomed; he shall surely be put to death.

³⁰ And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah’s: it is holy unto Jehovah.