Leviticus 27:23-29

²³Then the priest shall reckon to him the worth of thy estimation, even to the year of the jubilee, and he shall give thy estimation in that day, as a holy thing to the LORD.

²⁴In the year of the jubilee, the field shall return to him of whom it was bought, even to him to whom the possession of the land belonged .

²⁵And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

²⁶Only the firstling of the beasts, which should be the LORD'S firstling, no man shall sanctify it; whether ox, or sheep: it is the LORD'S.

²⁷And if it shall be of an unclean beast, then he shall redeem it , according to thy estimation, and shall add to it a fifth part of it: or if it shall be not redeemed, then it shall be sold according to thy estimation.

²⁸Notwithstanding, no devoted thing that a man shall devote to the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy to the LORD.

²⁹None devoted, which shall be devoted by men, shall be redeemed: but shall surely be put to death.