Leviticus 27:17-27

17 If he sanctify his field from the year of jubile, according to thy estimation it shall stand .
18 But if he sanctify his field after the jubile, then the priest shall reckon unto him the money according to the years that remain , even unto the year of the jubile, and it shall be abated from thy estimation.
19 And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.
20 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.
21 But the field, when it goeth out in the jubile, shall be holy unto the LORD, as a field devoted; the possession thereof shall be the priest's.
22 And if a man sanctify unto the LORD a field which he hath bought, which is not of the fields of his possession;
23 Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.
24 In the year of the jubile the field shall return unto him of whom it was bought , even to him to whom the possession of the land did belong.
25 And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling of the beasts, which should be the LORD'S firstling , no man shall sanctify it; whether it be ox, or sheep: it is the LORD'S.
27 And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed , then it shall be sold according to thy estimation.
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