Leviticus 27:31

Redeem ought of his tithes. The question has been raised whether it is legitimate now to withhold the tithe if later a fifth is added to it. This question reveals a misunderstanding of the words of Scripture. It was not a matter of withholding tithe that demanded a fifth to be added. It was a question of paying the tithe in kind, in wheat, barley, or whatever produce was tithed. There might be cases in which a man needed wheat for sowing, and would rather pay in money than in wheat. Under these conditions he might redeem the tithe by having the wheat appraised and paying this sum plus one fifth. The withholding of tithe was never contemplated. As noted above, it was only grain and garden produce that could thus be redeemed. Cattle could not be redeemed or exchanged.