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.
[AD 604] Gregory the Dialogist on Leviticus 27:30
For whatever is said through the law is less than what is commanded through the Lord. For the law commands that tithes be given, but our Redeemer commands that everything be given up by those who follow perfection.