Leviticus 27:31-33

Contemporary English Version

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.