Leviticus 27:23-27

²³the priest shall reckon unto him the amount of thy valuation, unto the year of the jubilee; and he shall give thy valuation on that day, as holy to Jehovah.

²⁴In the year of the jubilee the field shall return unto him of whom it was bought — to him to whom the land belonged.

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

²⁶Only the firstling which is offered as firstling to Jehovah among the cattle, that shall no man hallow, whether it be ox or sheep; it is Jehovah's.

²⁷But if it be of an unclean beast, then he shall ransom it according to thy valuation, and shall add a fifth of it thereto; and if it be not redeemed, it shall be sold according to thy valuation.