Leviticus 27:23-27

²³then hath the priest reckoned to him the amount of thy valuation unto the year of jubilee, and he hath given thy valuation in that day — a holy thing to Jehovah;

²⁴in the year of the jubilee the field returneth to him from whom he bought it, to him whose is the possession of the land.

²⁵And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.

²⁶'Only, a firstling which is Jehovah's firstling among beasts — no man doth sanctify it, whether ox or sheep; it is Jehovah's.

²⁷And if among the unclean beasts, then he hath ransomed it at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.