Leviticus 27:23-27

²³the priest shall reckon to him the full valuation from the year of release, and he shall pay the valuation in that day as holy to the Lord.

²⁴And in the year of release the land shall be restored to the man of whom the other bought it, whose the possession of the land was.

²⁵And every valuation shall be by holy weights: the didrachm shall be twenty oboli.

²⁶And every first-born which shall be produced among thy cattle shall be the Lord's, and no man shall sanctify it: whether calf or sheep, it is the Lord's.

²⁷But if he should redeem an unclean beast, according to its valuation, then he shall add the fifth part to it, and it shall be his; and if he redeem it not, it shall be sold according to its valuation.