Leviticus 27:28-30

Evangelical Heritage Version

²⁸ However, if anyone devotes anything that belongs to him to the Lord unconditionally, whether it is a human being or livestock or any part of his landholding, it may not be sold and may not be redeemed. Everything devoted unconditionally is most holy to the Lord.

²⁹ Any person who has been devoted to destruction may not be ransomed. He must certainly be put to death.

³⁰ But every tithe from the land, whether from the seed of the land or from the fruit of the trees, belongs to the Lord. It is holy to the Lord.