Leviticus 27:22-34

“If someone dedicates to the LORD a field he has purchased but which is not part of his family property, the priest will assess its value based on the number of years left until the next Year of Jubilee. On that day he must give the assessed value of the land as a sacred donation to the LORD. In the Year of Jubilee the field must be returned to the person from whom he purchased it, the one who inherited it as family property. (All the payments must be measured by the weight of the sanctuary shekel, which equals twenty gerahs.) “You may not dedicate a firstborn animal to the LORD, for the firstborn of your cattle, sheep, and goats already belong to him. However, you may buy back the firstborn of a ceremonially unclean animal by paying the priest’s assessment of its worth, plus 20 percent. If you do not buy it back, the priest will sell it at its assessed value. “However, anything specially set apart for the LORD—whether a person, an animal, or family property—must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the LORD. No person specially set apart for destruction may be bought back. Such a person must be put to death. “One-tenth of the produce of the land, whether grain from the fields or fruit from the trees, belongs to the LORD and must be set apart to him as holy. If you want to buy back the LORD’s tenth of the grain or fruit, you must pay its value, plus 20 percent. Count off every tenth animal from your herds and flocks and set them apart for the LORD as holy. You may not pick and choose between good and bad animals, and you may not substitute one for another. But if you do exchange one animal for another, then both the original animal and its substitute will be considered holy and cannot be bought back.” These are the commands that the LORD gave through Moses on Mount Sinai for the Israelites.

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