Leviticus 27:30-32
From Wesleyan Discipline
27:30 “‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the Lord; it is holy to the Lord. 27:31 Whoever would redeem any of their tithe must add a fifth of the value to it. 27:32 Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the Lord.