Leviticus 27:32

And every tithe of oxen, and of sheep, and whatever may come in numbering under the rod, the tenth shall be holy to the Lord.

And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord.

All the tithe of the herds or the flocks, whatever passes under the rod, the tenth shall be holy to Yahweh.