Reference

Leviticus 27:31

And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
29

None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.

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.

31

And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.

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.

33

He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and the change thereof shall be holy; it shall not be redeemed.

Counter-Arguments

The strongest case that this verse does not belong in this theme.

Land Sabbath / Rest for the Earth

This verse discusses the redemption of tithes and a penalty for doing so, which is a financial transaction related to personal offerings. It makes no mention of land, rest, seven-year cycles, jubilee, or fallow fields.