Leviticus 27:19-29

19 And if he who dedicates the field wishes to redeem it, then he shall add a fifth of the valuation in money to it, and it shall remain his.
20 But if he does not wish to redeem the field, or if he has sold the field to another man, it shall not be redeemed any more;
21 but the field, when it is released in the jubilee, shall be holy to the LORD, as a field that has been devoted; the priest shall be in possession of it.
22 If he dedicates to the LORD a field which he has bought, which is not a part of his possession by inheritance,
23 then the priest shall compute the valuation for it up to the year of jubilee, and the man shall give the amount of the valuation on that day as a holy thing to the LORD.
24 In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession by inheritance.
25 Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.
26 "But a firstling of animals, which as a firstling belongs to the LORD, no man may dedicate; whether ox or sheep, it is the LORD's.
27 And if it is an unclean animal, then he shall buy it back at your valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at your valuation.
28 "But no devoted thing that a man devotes to the LORD, of anything that he has, whether of man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the LORD.
29 No one devoted, who is to be utterly destroyed from among men, shall be ransomed; he shall be put to death.
Revised Standard Version of the Bible, copyright 1952 [2nd edition, 1971] by the Division of Christian Education of the National Council of the Churches of Christ in the United States of America. Used by permission. All rights reserved.