Leviticus 27:21-28

²¹but the field, when it is released in the jubilee, shall be holy to the LORD, as a field that has been devoted; the priest shall be in possession of it. ²²If he dedicates to the LORD a field which he has bought, which is not a part of his possession by inheritance, ²³then the priest shall compute the valuation for it up to the year of jubilee, and the man shall give the amount of the valuation on that day as a holy thing to the LORD. ²⁴In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession by inheritance. ²⁵Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.

²⁶"But a firstling of animals, which as a firstling belongs to the LORD, no man may dedicate; whether ox or sheep, it is the LORD's. ²⁷And if it is an unclean animal, then he shall buy it back at your valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at your valuation.

²⁸"But no devoted thing that a man devotes to the LORD, of anything that he has, whether of man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the LORD.