Leviticus 27:30-32

Instructions for Vows, Tithes, and Consecrated Gifts

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30 And 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 And if a man will at all redeem some of his tithes, he shall add thereto the fifth part thereof.
32 And concerning the tithe of the herd, or of the flock, even of whatever passes under the rod, the tenth shall be holy to the LORD.
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