Instruction on Tithes
A tithe from the land belongs to the LORD and is holy, though part of it may be redeemed by adding a fifth. The holy portion may be reclaimed only at added cost.
T30hus any tithe from the land, whether from the seed of the land or the fruit of the trees, belongs to the LORD; it is holy to the LORD. 31If a man wishes to redeem part of his tithe, he must add a fifth to its value.
Every tenth animal from herd or flock is holy to the LORD, without selection or substitution. The book then closes by identifying these commands as the LORD's words to Moses for Israel at Sinai.
32Every tenth animal from the herd or flock that passes under the shepherd’s rod will be holy to the LORD. 33He must not inspect whether it is good or bad, and he shall not make any substitution. But if he does make a substitution, both the animal and its substitute shall become holy; they cannot be redeemed.’” 34These are the commandments that the LORD gave to Moses for the Israelites on Mount Sinai.