اَللَّاوِيِّينَ 27:32

وَأَمَّا كُلُّ عُشْرِ ٱلْبَقَرِ وَٱلْغَنَمِ فَكُلُّ مَا يَعْبُرُ تَحْتَ ٱلْعَصَا يَكُونُ ٱلْعَاشِرُ قُدْسًا لِلرَّبِّ.

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.