Leviticus 27:21-28

Rules concerning Assessments

²¹and when it reverts in the jubilee, the field shall be holy to the Lord, like a field banned from secular use; it shall be for the priest as his property. ²²Or if he consecrates to the Lord a field which he has bought, which is not a part of the field of his own property, ²³then the priest shall calculate for him the amount of your assessment up to the year of jubilee; and he shall on that day give your assessment as holy to the Lord. ²⁴In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs. ²⁵Every assessment of yours, moreover, shall be by the shekel of the sanctuary. The shekel shall be twenty gerahs.

²⁶‘However, a firstborn among animals, which as a firstborn belongs to the Lord, no one may consecrate; whether ox or sheep, it is the Lord’s. ²⁷But if it is among the unclean animals, then he shall redeem it according to your assessment and add to it a fifth of it; and if it is not redeemed, then it shall be sold according to your assessment.

²⁸‘Nevertheless, anything which someone sets apart to the Lord for destruction out of all that he has, of man or animal or of the field of his own property, shall not be sold nor redeemed. Anything set apart for destruction is most holy to the Lord.