Leviticus 27:21-28

²¹but the field, when it goeth out in the jubilee, shall be holy unto Jehovah, as a field devoted; the possession thereof shall be the priest`s. ²²And if he sanctify unto Jehovah a field which he hath bought, which is not of the field of his possession; ²³then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah. ²⁴In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth. ²⁵And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

²⁶Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah`s. ²⁷And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation.

²⁸Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah.