Leviticus 27:19-27

19If, however, the one who consecrated the field redeems it, he must add to it one fifth of the conversion price and it will belong to him.

20If he does not redeem the field, but sells the field to someone else, he may never redeem it.

21When it reverts in the jubilee, the field will be holy to the Lord like a permanently dedicated field; it will become the priest’s property.

22“‘If he consecrates to the Lord a field he has purchased, which is not part of his own landed property,

23the priest will calculate for him the amount of its conversion value until the jubilee year, and he must pay the conversion value on that jubilee day as something that is holy to the Lord.

24In the jubilee year the field will return to the one from whom he bought it, the one to whom it belongs as landed property.

25Every conversion value must be calculated by the standard of the sanctuary shekel; twenty gerahs to the shekel.

26“‘Surely no man may consecrate a firstborn that already belongs to the Lord as a firstborn among the animals; whether it is an ox or a sheep, it belongs to the Lord.

27If, however, it is among the unclean animals, he may ransom it according to its conversion value and must add one fifth to it, but if it is not redeemed it must be sold according to its conversion value.