Leviticus 27:22-34

Or if he consecrates to the LORD a field which he has bought, which is not a part of the field of his own property, then the priest shall calculate for him 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. In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs. Every valuation of yours, moreover, shall be after the shekel of the sanctuary. The shekel shall be twenty gerahs. ‘However, 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. But if it is among the unclean animals, then he shall redeem 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. ‘Nevertheless, anything which a man sets apart to the LORD out of all that he has, of man or animal or of the fields of his own property, shall not be sold or redeemed. Anything devoted to destruction is most holy to the LORD. No one who may have been set apart among men shall be ransomed; he shall surely be put to death. ‘Thus all the tithe of the land, of the seed of the land or of the fruit of the tree, is the LORD’S; it is holy to the LORD. If, therefore, a man wishes to redeem part of his tithe, he shall add to it one-fifth of it. For every tenth part of herd or flock, whatever passes under the rod, the tenth one shall be holy to the LORD. He is not to be concerned whether it is good or bad, nor shall he exchange it; or if he does exchange it, then both it and its substitute shall become holy. It shall not be redeemed.’ ” These are the commandments which the LORD commanded Moses for the sons of Israel at Mount Sinai.

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