Leviticus 27:19-27

19And if he who dedicates the field wishes to redeem it, then he shall add a fifth to its valuation price, and it shall remain his.

20But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed anymore.

21But the field, when it is released in the jubilee, shall be a holy gift to the Lord, like a field that has been devoted. The priest shall be in possession of it.

22If he dedicates to the Lord a field that he has bought, which is not a part of his possession,

23then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the Lord.

24In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession.

25Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.

26"But a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord's.

27And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.