Leviticus 27:9-13, 16-21

“If he vowed an animal that is acceptable as an offering to GOD, the animal is given to GOD and becomes the property of the Sanctuary. He must not exchange or substitute a good one for a bad one, or a bad one for a good one; if he should dishonestly substitute one animal for another, both the original and the substitute become property of the Sanctuary. If what he vowed is a ritually unclean animal, one that is not acceptable as an offering to GOD, the animal must be shown to the priest, who will set its value, either high or low. Whatever the priest sets will be its value. If the owner changes his mind and wants to redeem it, he must add twenty percent to its value.

“If a man dedicates to GOD part of his family land, its value is to be set according to the amount of seed that is needed for it at the rate of fifty shekels of silver to six bushels of barley seed. If he dedicates his field during the year of Jubilee, the set value stays. But if he dedicates it after the Jubilee, the priest will compute the value according to the years left until the next Jubilee, reducing the value proportionately. If the one dedicating it wants to buy it back, he must add twenty percent to its valuation, and then it’s his again. But if he doesn’t redeem it or sells the field to someone else, it can never be bought back. When the field is released in the Jubilee, it becomes holy to GOD, the possession of the Sanctuary, GOD’s field. It goes into the hands of the priests.