Leviticus 27:18

18 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.

Leviticus 27:18 Meaning and Commentary

Leviticus 27:18

But if he sanctify his field after the jubilee
Some years after it, more or fewer, or it may be, when half way towards another jubilee, or nearer:

then the priest shall reckon unto him the money according to the years
that remain, even unto the year of the jubilee;
thus, for instance, if it only required an homer of barley to sow it, and the whole value of it from jubilee to jubilee was but fifty shekels of silver; then supposing it to be sanctified in the middle of the fifty years, or at twenty five years' end, it was to be reckoned at twenty five shekels, and sold for that money, and so in proportion, reckoning a shekel for a year:

and it shall be abated from thy estimation;
not the year of jubilee, but a shekel for every year was to be deducted from the original value of fifty shekels, according to the number of years that had passed or were to come.

Leviticus 27:18 In-Context

16 “If someone dedicates to the LORD a piece of his family property, its value will be assessed according to the amount of seed required to plant it—fifty shekels of silver for a field planted with five bushels of barley seed.

17 If the field is dedicated to the LORD in the Year of Jubilee, then the entire assessment will apply.

18 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.

19 If the person who dedicated the field wants to buy it back, he must pay the value set by the priest, plus 20 percent. Then the field will again be legally his.

20 But if he does not want to buy it back, and it is sold to someone else, the field can no longer be bought back.