Bible
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Leviticus
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27
〉   30
〈 Leviticus 27:30 〉
And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord. (Leviticus 27:30)
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The tithe of the land.
 Already belonging to God, the tithe cannot be vowed. The tithe of grain might be redeemed, but not that of cattle (v. 33).