Leviticus 27:20-26

²⁰And if he will not redeem the field, or if he have sold the field to another man, it shall not be redeemed any more:

²¹but the field, when it goeth out in the jubilee, shall be holy unto Jehovah, as a field devoted; the possession thereof shall be the priest’s.

²²And if he sanctify unto Jehovah a field which he hath bought, which is not of the field of his possession;

²³then the priest shall reckon unto him the worth of thy estimation unto the year of jubilee: and he shall give thine estimation in that day, as a holy thing unto Jehovah.

²⁴In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth.

²⁵And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

²⁶Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah’s.