Leviticus 27:16-34

“ ‘If anyone dedicates to the LORD part of their family land, its value is to be set according to the amount of seed required for it—fifty shekels of silver to a homer of barley seed. If they dedicate a field during the Year of Jubilee, the value that has been set remains. But if they dedicate a field after the Jubilee, the priest will determine the value according to the number of years that remain until the next Year of Jubilee, and its set value will be reduced. If the one who dedicates the field wishes to redeem it, they must add a fifth to its value, and the field will again become theirs. If, however, they do not redeem the field, or if they have sold it to someone else, it can never be redeemed. When the field is released in the Jubilee, it will become holy, like a field devoted to the LORD; it will become priestly property. “ ‘If anyone dedicates to the LORD a field they have bought, which is not part of their family land, the priest will determine its value up to the Year of Jubilee, and the owner must pay its value on that day as something holy to the LORD. In the Year of Jubilee the field will revert to the person from whom it was bought, the one whose land it was. Every value is to be set according to the sanctuary shekel, twenty gerahs to the shekel. “ ‘No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the LORD; whether an ox or a sheep, it is the LORD’s. If it is one of the unclean animals, it may be bought back at its set value, adding a fifth of the value to it. If it is not redeemed, it is to be sold at its set value. “ ‘But nothing that a person owns and devotes to the LORD—whether a human being or an animal or family land—may be sold or redeemed; everything so devoted is most holy to the LORD. “ ‘No person devoted to destruction may be ransomed; they are to be put to death. “ ‘A tithe of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy to the LORD. Whoever would redeem any of their tithe must add a fifth of the value to it. Every tithe of the herd and flock—every tenth animal that passes under the shepherd’s rod—will be holy to the LORD. No one may pick out the good from the bad or make any substitution. If anyone does make a substitution, both the animal and its substitute become holy and cannot be redeemed.’ ” These are the commands the LORD gave Moses at Mount Sinai for the Israelites.