Leviticus 27:17–24

¹⁷If the person consecrates the field as of the year of Jubilee, that assessment shall stand, ¹⁸but if the field is consecrated after the Jubilee, the priest shall compute the price for it according to the years that remain until the year of Jubilee, and the assessment shall be reduced.^{* 19}And if the one who consecrates the field wishes to redeem it, then one-fifth shall be added to its assessed value, and it shall revert to the original owner, ²⁰but if the field is not redeemed or if it has been sold to someone else, it shall no longer be redeemable. ²¹But when the field is released in the Jubilee, it shall be holy to the Lord as a devoted field; it becomes the priest’s holding.^{* 22}If someone consecrates to the Lord a field that has been purchased that is not a part of the inherited landholding, ²³the priest shall compute for it the proportionate assessment up to the year of Jubilee, and the assessment shall be paid as of that day, a sacred donation to the Lord.^{* 24}In the year of Jubilee the field shall return to the one from whom it was bought, whose holding the land is.^*