Leviticus 27:19-27

19If the one who consecrates it should ever wish to redeem the field, then he shall add one-fifth of your valuation price to it, so that it may pass to him. 20Yet if he will not redeem the field, 1but has sold the field to another man, it may no longer be redeemed; 21and when it 2reverts in the jubilee, the field shall be holy to the Lord, like a field 3set apart; 4it shall be for the priest as his 5property. 22Or if he consecrates to the Lord a field which he has bought, which is not a part of the field of his own 6property, 23then the priest shall calculate for 7him the amount of your valuation up to the year of jubilee; and he shall on that day give your valuation as holy to the Lord. 24In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs. 25Every valuation of yours, moreover, shall be after 8the shekel of the sanctuary. The shekel shall be twenty gerahs.

26‘9However, a firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate it; whether ox or sheep, it is the Lord’s. 27But if it is among the unclean animals, then he shall 10redeem it according to your valuation and add to it one-fifth of it; and if it is not redeemed, then it shall be sold according to your valuation.