Leviticus 27:22-33

²²And if a man gives to the Lord a field which he has got for money from another, which is not part of his heritage;

²³Then the value fixed by you up to the year of Jubilee will be worked out for him by the priest, and in that day he will give the amount of your value as holy to the Lord.

²⁴In the year of Jubilee the field will go back to him from whom he got it, that is, to him whose heritage it was.

²⁵And let all your values be based on the shekel of the holy place, that is, twenty gerahs to the shekel.

²⁶But a man may not give by oath to the Lord the first-fruits of cattle which are offered to the Lord: if it is an ox or a sheep it is the Lord's.

²⁷And if it is an unclean beast, then the owner of it may give money to get it back, in agreement with the value fixed by you, by giving a fifth more; or if it is not taken back, let it be given for money in agreement with your valuing.

²⁸But nothing which a man has given completely to the Lord, out of all his property, of man or beast, or of the land which is his heritage, may be given away or got back in exchange for money; anything completely given is most holy to the Lord.

²⁹Any man given completely to the Lord may not be got back: he is certainly to be put to death.

³⁰And every tenth part of the land, of the seed planted, or of the fruit of trees, is holy to the Lord.

³¹And if a man has a desire to get back any of the tenth part which he has given, let him give a fifth more.

³²And a tenth part of the herd and of the flock, whatever goes under the rod of the valuer, will be holy to the Lord.

³³He may not make search to see if it is good or bad, or make any changes in it; and if he makes exchange of it for another, the two will be holy; he will not get them back again.