And every tithe from the herds or the flocks—everything that passes under the owner’s rod, the tenth one will be holy to Yahweh. Bible

“passes under the owner’s rod.” This was the custom of how the tithe of animals was collected. The animals that had been born that year were rounded up and then driven through a narrow place and counted. Each tenth animal was marked, and it was given to Yahweh as the tithe. If a man had just begun building his herd or flock, and less than ten of that kind of animal had been born that year, the man did not have a tenth animal to give and so did not have to tithe that year. Next year his herd or flock would likely be bigger, and he would tithe then. God never meant the tithe to impoverish the people or keep them from having an abundance. [For more on the tithe, see commentary on Deut. 14:22].

Commentary for: Leviticus 27:32