Leviticus 27:18-28

18 but if he hallow his field after the jubilee, then the priest shall reckon unto him the money according to the years that remain, until the year of the jubilee; and there shall be a reduction from thy valuation.
19 And if he that hallowed the field will in any wise redeem it, he shall add the fifth of the money of thy valuation unto it, and it shall be assured to him;
20 but if he do not redeem the field, or if he sell the field to another man, it cannot be redeemed any more;
21 and the field, when it goeth out in the jubilee, shall be holy to Jehovah, as a field devoted; the possession thereof shall be the priest's.
22 And if he hallow to Jehovah a field that he hath bought, which is not of the fields of his possession,
23 the priest shall reckon unto him the amount of thy valuation, unto the year of the jubilee; and he shall give thy valuation on that day, [as] holy to Jehovah.
24 In the year of the jubilee the field shall return unto him of whom it was bought -- to him to whom the land belonged.
25 And all thy valuation shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's.
27 But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation.
28 Notwithstanding, no devoted thing that a man hath devoted to Jehovah of all that he hath, of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to Jehovah.

Leviticus 27:18-28 Meaning and Commentary

INTRODUCTION TO LEVEITICUS 27

This chapter contains various laws concerning vows made unto the Lord, whether of persons whose estimation was to be made by the priest, according to their age, sex, and condition, Le 26:1-8; or of beasts, clean and unclean, good or bad, Le 26:9-13; or of houses, fields, and lands, the estimation of which was to be according to its seed, and the time of its being set apart, whether from or after the year of jubilee, and the number of years to it, Le 26:14-25; with this exception to the above laws, that no firstling of the Lord's might be sanctified, and if an unclean beast it might be redeemed, but nothing devoted to the Lord, whether of man, beast, or field, might be sold or redeemed, Le 26:26-29; and the chapter is concluded with some laws concerning the redemption or change of tithes, what might or what might not be redeemed or changed, Le 26:30-34;

Footnotes 1

The Darby Translation is in the public domain.