Leviticus 27:21-28

²¹but the field, when it goes out in the jubilee, shall be holy to Yahweh, as a field devoted; the possession of it shall be the priest`s. ²²If he sanctify to Yahweh a field which he has bought, which is not of the field of his possession; ²³then the priest shall reckon to him the worth of your estimation to the year of jubilee: and he shall give your estimation in that day, as a holy thing to Yahweh. ²⁴In the year of jubilee the field shall return to him of whom it was bought, even to him to whom the possession of the land belongs. ²⁵All your estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

²⁶Only the firstborn among animals, which is made a firstborn to Yahweh, no man shall sanctify it; whether it be ox or sheep, it is Yahweh`s. <sup>27</sup>If it be of an unclean animal, then he shall ransom it according to your estimation, and shall add to it the fifth part of it: or if it isn`t redeemed, then it shall be sold according to your estimation.

²⁸Notwithstanding, no devoted thing, that a man shall devote to Yahweh of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Yahweh.