Reference for Bava Metzia 107:17

מעשר אין מתחלל על האסימון דרחמנא אמר (דברים יד, כה) וצרת הכסף בידך לרבות כל דבר שיש עליו צורה חומשו מהו שיתחלל על האסימון

that it [these questions] reached Raba. Thereupon he said to them: Scripture saith, [Then he shall add the fifth part of the money of thine estimation] unto it,<span class="x" onmousemove="('comment',' Lev. XXVII, 19, also in every place where the addition of a fifth is mentioned; v. XXII, 14; XXVII. 31 (E.V. 'thereto'). ');">²⁹</span> [which is] to include its fifth as equal to itself [sc. the principal].<span class="x" onmousemove="('comment',' I.e., the fifth must be redeemed in the same way as the principal; hence the answer to all the questions is in the negative. ');">³⁰</span>

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