Leviticus 27:30-32 (New International Version)

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30 " 'A tithe1 of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy2 to the LORD. 31 If a man redeems3 any of his tithe, he must add a fifth of the value4 to it. 32 The entire tithe of the herd and flock--every tenth animal that passes under the shepherd's rod5--will be holy to the LORD.
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