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Leviticus 27:12, 18

Leviticus 27:12 NLT

He will assess its value, and his assessment will be final, whether high or low.

Leviticus 27:18 NLT

But if the field is dedicated after the Year of Jubilee, the priest will assess the land’s value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year.