Leviticus 27:17–24
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17If the field is dedicated to the Lord in the Year of Jubilee, then the entire assessment will apply. 18But if the field is dedicated after the Year of Jubilee, the priest will assess the land’s value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year. 19If the person who dedicated the field wants to buy it back, he must pay the value set by the priest, plus 20 percent. Then the field will again be legally his. 20But if he does not want to buy it back, and it is sold to someone else, the field can no longer be bought back. 21When the field is released in the Year of Jubilee, it will be holy, a field specially set apart for the Lord. It will become the property of the priests.
22“If someone dedicates to the Lord a field he has purchased but which is not part of his family property, 23the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the Lord. 24In the Year of Jubilee the field must be returned to the person from whom he purchased it, the one who inherited it as family property.
Holy Bible, New Living Translation, copyright © 1996, 2004, 2015 by Tyndale House Foundation. Used by permission of Tyndale House Publishers. All rights reserved.