Leviticus 27:29-31

Amplified Bible

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) 31} If a man wishes to redeem any part of his tithe, he shall add one-fifth to it.