Leviticus 27:23-28

²³Then shall the priest reckon unto him the amount of the estimated value to the year of the jubilee; and he shall give this estimation on that day, as a holy thing unto the Lord.

²⁴In the year of the jubilee the field shall return unto him of whom he bought it, to the one to whom belongeth the possession of the land.

²⁵And all estimations of value shall be according to the shekel of the sanctuary; twenty gerahs shall be the shekel.

²⁶Only the first-born which shall, by being first born, be sacred unto the Lord among cattle, no man shall sanctify; whether it be ox, or lamb, it is the Lord's.

²⁷And if it be an unclean animal, then shall he redeem it according to the estimated value, and he shall add its fifth part thereto; and if it be not redeemed, then shall it be sold according to the estimated value.

²⁸But any devoted thing, which a man may devote unto the Lord of all that he hath, both of man and beast, and of the field of his possession, shall not be sold nor redeemed: every devoted thing is most holy unto the Lord.