Leviticus 27:22-34

‘And if a man dedicates to the LORD a field which he has bought, which is not the field of his possession, then the priest shall reckon to him the worth of your valuation, up to the Year of Jubilee, and he shall give your valuation on that day as a holy offering to the LORD. In the Year of Jubilee the field shall return to him from whom it was bought, to the one who owned the land as a possession. And all your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel. ‘But the firstborn of the animals, which should be the LORD’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the LORD’s. And if it is an unclean animal, then he shall redeem it according to your valuation, and shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation. ‘Nevertheless no devoted offering that a man may devote to the LORD of all that he has, both man and beast, or the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the LORD. No person under the ban, who may become doomed to destruction among men, shall be redeemed, but shall surely be put to death. And all the tithe of the land, whether of the seed of the land or of the fruit of the tree, is the LORD’s. It is holy to the LORD. If a man wants at all to redeem any of his tithes, he shall add one-fifth to it. And concerning the tithe of the herd or the flock, of whatever passes under the rod, the tenth one shall be holy to the LORD. He shall not inquire whether it is good or bad, nor shall he exchange it; and if he exchanges it at all, then both it and the one exchanged for it shall be holy; it shall not be redeemed.’ ” These are the commandments which the LORD commanded Moses for the children of Israel on Mount Sinai.

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