31 If you want to buy back this part of your harvest, you may do so by paying what it is worth plus an additional twenty per cent.
32 When you count your flocks and herds, one out of ten of every newborn animal is holy and belongs to me,
33 no matter how good or bad it is. If you substitute one animal for another, both of them become holy, and neither can be bought back.
34 Moses was on Mount Sinai when the Lord gave him these laws for the people of Israel.