Leviticus 27:19-31

¹⁹If he who dedicated the field will indeed redeem it, then he shall add the fifth part of the money of your valuation to it, and it shall remain his.

²⁰If he will not redeem the field, or if he has sold the field to another man, it shall not be redeemed any more;

²¹but the field, when it goes out in the Jubilee, shall be holy to the LORD, as a devoted field. It shall be owned by the priests.

²²“‘If he dedicates a field to the LORD which he has bought, which is not of the field of his possession,

²³then the priest shall reckon to him the worth of your valuation up to the Year of Jubilee; and he shall give your valuation on that day, as a holy thing to the LORD.

²⁴In the Year of Jubilee the field shall return to him from whom it was bought, even to him to whom the possession of the land belongs.

²⁵All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.

²⁶“‘However the firstborn among animals, which belongs to the LORD as a firstborn, no man may dedicate, whether an ox or a sheep. It is the LORD’s.

²⁷If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it isn’t redeemed, then it shall be sold according to your valuation.

²⁸“‘Notwithstanding, no devoted thing that a man devotes to the LORD of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed. Everything that is permanently devoted is most holy to the LORD.

²⁹“‘No one devoted to destruction, who shall be devoted from among men, shall be ransomed. He shall surely be put to death.

³⁰“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s. It is holy to the LORD.

³¹If a man redeems anything of his tithe, he shall add a fifth part to it.