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Redeeming Persons and Property Dedicated to God
22‘And if a man dedicates to the Lord a field which he has bought, which is not the field of his possession, 23then the priest shall reckon to him the worth of your valuation, up to the Year of Jubilee, and he shall give your valuation on that day as a holy offering to the Lord. 24In the Year of Jubilee the field shall return to him from whom it was bought, to the one who owned the land as a possession. 25And all your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.
26‘But the firstborn of the animals, which should be the Lord’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord’s. 27And if it is an unclean animal, then he shall redeem it according to your valuation, and shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation.
Leviticus 27:21-28 (NKJV)