Leviticus 19:23-25
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23‘Now when you enter the land and plant all kinds of trees for food, then you shall count their fruit as forbidden. For three years it shall be forbidden to you; it shall not be eaten. 24And in the fourth year all its fruit shall be holy, an offering of praise to the Lord. 25But in the fifth year you shall eat its fruit, so that its yield may increase for you; I am the Lord your God.