Leviticus 27:30-33

30- 33. Tithes (cf. Deuteronomy 14:22 ff; Deuteronomy 26:12 ff., Numbers 21-32*). The tithe offered in kind may be commuted for its value (estimated presumably by the priest) plus 20 per cent. (cf. Leviticus 27:13; Leviticus 27:15; Leviticus 27:27). A tithe on cattle is not mentioned elsewhere save in 2 Chronicles 31:5 ff. (q.v.), though a royal tax of a tenth on animals is spoken of in 1 Samuel 8:19 (see p. 99).