23then the priest shall reckon the sum (receipt) of its value until the year of Jubilee, and he shall give the price of it in that day, a holy thing before the Lord.
24In the year of Jubilee the field shall return unto him who sold it, to whom the possession of the land had belonged.
25And every valuation shall be in the shekel of the sanctuary, twenty maheen before the Lord.
26Moreover, the first-born among cattle which is to be a firstling, before the Lord, no man may consecrate, whether ox or sheep; it is the Lord’s already.
27And if it be an unclean animal, then he shall redeem it according to its valuation, and add one fifth thereto: or if it be not redeemed, then it shall be sold according to its valuation.
28Nevertheless, no devoted thing which a man shall have devoted before the Lord of all that he hath of man or of beast and of the field of his possession may be sold or redeemed; every devoted thing is most sacred before the Lord.
Leviticus 27
Leviticus 27:23-28