Leviticus 27:21–28

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21 But the field, wwhen it is released in the jubilee, shall be a holy gift to the Lord, like a field that has been xdevoted. The priest shall be in ypossession of it. 22 If he dedicates to the Lord a field that he has bought, zwhich is not a part of his possession, 23 athen the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the Lord. 24 bIn the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. 25 Every valuation shall be according to cthe shekel of the sanctuary: dtwenty gerahs4 shall make a shekel.

26 “But a efirstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord’s. 27 And if it is an unclean animal, then he shall buy it back at the valuation, fand add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.

28 “But gno devoted thing that a man devotes to the Lord, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord.