Leviticus 27:16-34

And if a man shall sanctify unto Jehovah part of the field of his possession, then thy estimation shall be according to the sowing thereof: the sowing of a homer of barley shall be valued at fifty shekels of silver. If he sanctify his field from the year of jubilee, according to thy estimation it shall stand. But if he sanctify his field after the jubilee, then the priest shall reckon unto him the money according to the years that remain unto the year of jubilee; and an abatement shall be made from thy estimation. And if he that sanctified the field will indeed redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him. And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more: but the field, when it goeth out in the jubilee, shall be holy unto Jehovah, as a field devoted; the possession thereof shall be the priest’s. And if he sanctify unto Jehovah a field which he hath bought, which is not of the field of his possession; then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah. In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth. And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel. Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah’s. And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation. Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah. No one devoted, that shall be devoted from among men, shall be ransomed; he 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 Jehovah’s: it is holy unto Jehovah. And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof. And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto Jehovah. He shall not search whether it be good or bad, neither shall he change it: and if he change it at all, then both it and that for which it is changed shall be holy; it shall not be redeemed. These are the commandments, which Jehovah commanded Moses for the children of Israel in mount Sinai.