‏ Leviticus 27:32

32All the tithe of herds or flocks, everything which passes under the rod, the tenth one will be holy to the Lord.
sn The tithed animal was the tenth one that passed under the shepherd’s rod or staff as they were being counted (see J. E. Hartley, Leviticus [WBC], 485, and B. A. Levine, Leviticus [JPSTC], 200).
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