Leviticus 27:19-27

19And if he that sanctified the field will indeed redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him. 20And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more: 21but the field, when it goeth out in the jubilee, shall be holy unto Jehovah, as a field devoted; the possession thereof shall be the priest’s. 22And if he sanctify unto Jehovah a field which he hath bought, which is not of the field of his possession; 23then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah. 24In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth. 25And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

26Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah’s. 27And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation.