Leviticus 27:22-33

²²And if he sanctify unto the LORD 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 valuation unto the year of jubilee; and he shall give thy valuation in that day, as a holy thing unto the LORD.

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 valuations shall be according to the shekel of the sanctuary; twenty gerahs shall be the shekel.

²⁶Howbeit the firstling among beasts, which is born as a firstling to the LORD, no man shall sanctify it; whether it be ox or sheep, it is the LORD'S.

²⁷And if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add unto it the fifth part thereof; or if it be not redeemed, then it shall be sold according to thy valuation.

²⁸Notwithstanding, no devoted thing, that a man may devote unto the LORD of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed; every devoted thing is most holy unto the LORD.

²⁹None devoted, that may be devoted of men, shall be ransomed; he shall surely be put to death.

³⁰And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S; it is holy unto the LORD.

³¹And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof.

³²And all the tithe of the herd or the flock, whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

³³He shall not inquire whether it be good or bad, neither shall he change it; and if he change it at all, then both it and that for which it is changed shall be holy; it shall not be redeemed.