Leviticus 27:32

27:32 All the tithe of herd or flock, 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).