Leviticus 27:17-19
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17If he consecrates his field as of the year of jubilee, according to your assessment it shall stand. 18If he consecrates his field after the jubilee, however, then the priest shall calculate the price for him proportionate to the years that are left until the year of jubilee; and it shall be deducted from your assessment. 19If the one who consecrates it should ever want to redeem the field, then he shall add a fifth of your assessment price to it, so that it may belong to him.