Leviticus 27:22-34

“ ‘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.

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