Leviticus 27:23-29

²³the priest will work out the value until the next Jubilee Year. You will pay on that day the exact value, giving it as a holy offering to the Lord.

²⁴In the Jubilee Year, ownership the field shall revert back to the person you bought it from—to the original owner of the land.

²⁵(All values will use the sanctuary shekel standard of twenty gerahs to the shekel.)

²⁶No one is allowed to dedicate the firstborn of the livestock, because the firstborn belong to the Lord. Whether they are cattle, sheep, or goats, they are the Lord's.

²⁷But if it is an unclean animal, then you can buy it back according to its value, adding on one fifth extra. If it's not bought back, then it is to be sold according to its value.

²⁸Anything that you specially dedicate to the Lord from what you own, whether it's a person, an animal, or your land, can't be sold or bought back. Anything specially dedicated if most holy to the Lord.

²⁹No one who is specially dedicated to destruction can be bought back. They must be killed.