וְכָל־מַעְשַׂ֤ר בָּקָר֙ וָצֹ֔אן כֹּ֥ל אֲשֶׁר־יַעֲבֹ֖ר תַּ֣חַת הַשָּׁ֑בֶט הָֽעֲשִׂירִ֕י יִֽהְיֶה־קֹּ֖דֶשׁ לַֽיהוָֽה׃
牛群和羊群中的一切十分之一，凡從杖下經過的，每第十隻都要歸給永恆者為聖。
On the Posterity of Cain and his Exile
Here follow some subtle remarks on Leviticus 27:32 f. (“both shall be holy”), and on the proofs of holiness, and the number 10, all tending to show that the Law is opposed to ‘altering’ (94–97).
On Mating with the Preliminary Studies
Further, [94] everything that comes “under the rod,” the rod of discipline, that is every tame and docile creature, has a tenth set apart from it which by the ordinance of the law becomes “holy” (Lev. 27:32), that so through many reminders we may learn the close connexion of ten with God and of nine with our mortal race.
On the Birth of Abel and the Sacrifices Offered by him and by his Brother Cain
§ 122. The number sacred to education. Philo seems to associate the “perfect” number ten (1 + 2 + 3 + 4) with education, partly at least because he found in Lev. 27:32 that “every tenth which comes under the rod shall be holy” and he was convinced that the rod was παιδεία (De Cong. 94). Also he seems to have argued that the μέση παιδεία was the minimum which God would accept, and that therefore the “ten” of Gen. 18:32, must refer to that. This view is developed in De Mut. 226 ff.