Leviticus 27:32

And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the Lord.

Cross-reference

Jeremiah 33:13 uses the identical phrase 'pass under the hands of the counter' for counting flocks, promising restoration.

Hebrews 7:2 Related theme

Hebrews 7:2 describes Abraham giving a tenth to Melchizedek — both passages concern the practice of tithing a tenth of the flock.

Deuteronomy 12:6 includes tithes among offerings to be brought to the sanctuary, reinforcing the holy status.

Ezekiel 20:37 applies 'pass under the rod' to God's disciplinary covenant review, a different use of the same imagery.

Ezekiel 48:14 declares the priests' portion holy and not to be sold, similar to the tithe's holiness here.