Leviticus 27:29-31

New King James Version

^29 (A)No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death. ³⁰ And ^(B)all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the Lord’s. It is holy to the Lord. ^31 (C)If a man wants at all to redeem any of his tithes, he shall add one-fifth to it.