Leviticus 27:23-29

²³the priest shall reckon to him the full valuation from the year of release, and he shall pay the valuation in that day as holy to the Lord.

²⁴And in the year of release the land shall be restored to the man of whom the other bought it, whose the possession of the land was.

²⁵And every valuation shall be by holy weights: the didrachm shall be twenty oboli.

²⁶And every firstborn which shall be produced among your cattle shall be the Lord's, and no man shall sanctify it: whether calf or sheep, it is the Lord's.

²⁷But if he should redeem an unclean beast, according to its valuation, then he shall add the fifth part to it, and it shall be his; and if he redeem it not, it shall be sold according to its valuation.

²⁸And every dedicated thing which a man shall dedicate to the Lord of all that he has, whether man or beast, or of the field of his possession, he shall not sell it, nor redeem it: every devoted thing shall be most holy to the Lord.

²⁹And whatever shall be dedicated of men, shall not be ransomed, but shall be surely put to death.