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31 If you want to buy back this part of your harvest, you may do so by paying what it is worth plus an additional 20 percent.

32 When you count your flocks and herds, one out of ten of every newborn animal[a] is holy and belongs to me, 33 no matter how good or bad it is. If you substitute one animal for another, both of them become holy, and neither can be bought back.

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Footnotes

  1. 27.32 one out of ten of every newborn animal: Or “one out of every ten animals.”

31 Whoever would redeem(A) any of their tithe must add a fifth of the value(B) to it. 32 Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod(C)—will be holy to the Lord. 33 No one may pick out the good from the bad or make any substitution.(D) If anyone does make a substitution, both the animal and its substitute become holy and cannot be redeemed.(E)’”

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