Leviticus 27:16-24

16If a man consecrates to the LORD a parcel of his land, then your valuation shall be proportional to the seed required for it—fifty shekels of silver for every homer of barley seed.1 17If he consecrates his field during the Year of Jubilee, the price will stand according to your valuation.

18But if he consecrates his field after the Jubilee, the priest is to calculate the price in proportion to the years left until the next Year of Jubilee, so that your valuation will be reduced. 19And if the one who consecrated the field decides to redeem it, he must add a fifth to the assessed value, and it shall belong to him.

20If, however, he does not redeem the field, or if he has sold it to another man, it may no longer be redeemed. 21When the field is released in the Jubilee, it will become holy, like a field devoted to the LORD; it becomes the property of the priests.

22Now if a man consecrates to the LORD a field he has purchased, which is not a part of his own property, 23then the priest shall calculate for him the value up to the Year of Jubilee, and the man shall pay the assessed value on that day as a sacred offering to the LORD. 24In the Year of Jubilee the field shall return to the one from whom it was bought—the original owner of the land.