31 If a man wishes to buy any of it back, he must pay the standard price plus an additional twenty per cent.
32 One out of every ten domestic animals belongs to the Lord. When the animals are counted, every tenth one belongs to the Lord.
33 The owner may not arrange the animals so that the poor animals are chosen, and he may not make any substitutions. If he does substitute one animal for another, then both animals will belong to the Lord and may not be bought back.
34 These are the commands that the Lord gave Moses on Mount Sinai for the people of Israel.