Leviticus 27:21-28

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

²⁶Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD'S. ²⁷And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: 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 the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.