Leviticus 27:23-29

²³then the priest will figure the valuation of it up to the year of Jubilee, and the man must pay its value on that day as a holy gift to Yahweh.

²⁴In the year of Jubilee, the field will return to the man from whom it was bought, to the land's owner.

²⁵All the valuations must be set by the weight of the sanctuary shekel. Twenty gerahs must be the equivalent of one shekel.

²⁶No one may set apart the firstborn among animals, since the firstborn already belongs to Yahweh; whether ox or sheep, it is Yahweh's.

²⁷If it is an unclean animal, then the owner may buy it back at the valuation of it, and a fifth must be added to that value. If the animal is not redeemed, then it is to be sold at the set value.

²⁸But nothing that a man devotes to Yahweh, from all that he has, whether human or animal, or his family land, may be sold or redeemed. Everything that is devoted is very holy to Yahweh.

²⁹No ransom may be paid for the person who is devoted for destruction. That person must be put to death.