Leviticus 27:20-26

²⁰And if he will not redeem the field, or if he shall 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 to the LORD, as a field devoted: the possession of it shall be the priest's.

²²And if a man shall sanctify to the LORD a field which he hath bought, which is not of the fields of his possession;

²³Then the priest shall reckon to him the worth of thy estimation, even to the year of the jubilee, and he shall give thy estimation in that day, as a holy thing to the LORD.

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

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

²⁶Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether ox, or sheep: it is the LORD'S.