Leviticus 27:19-27

19If the one who consecrates the field should ever wish to redeem it, then he shall add one-fifth of the appraisal price to it, so that it may return to him.

20If he does not redeem the field, but has sold it to another man, it may no longer be redeemed.

21When the field reverts in the Jubilee, the field shall be holy to the Lord, like a field set apart (devoted); the priest shall possess it as his property.

22Or if a man consecrates to the Lord a field which he has bought, which is not part of the field of his [ancestral] property,

23then the priest shall calculate for him the amount of your valuation up to the Year of Jubilee; and the man shall give that [amount] on that day as a holy thing to the Lord.

24In the Year of Jubilee the field shall return to the one from whom it was purchased, to whom the land belonged [as his ancestral inheritance].

25Every valuation of yours shall be in accordance with the sanctuary shekel; twenty gerahs shall make a shekel.

26‘However, the firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate, whether an ox or a sheep. It is [already] the Lord’s.

27If it is among the unclean animals, the owner may redeem it in accordance with your valuation, and add one-fifth to it; or if it is not redeemed, then it shall be sold in accordance with your valuation.