Leviticus 27:24-30

²⁴But in the jubilee, it shall return to the former owner, who had sold it, and had it in the lot of his possession.

²⁵All estimation shall be made according to the side of the sanctuary. A sicle hath twenty obols.

²⁶The firstborn, which belong to the Lord, no man may sanctify and vow: whether it be bullock, or sheep, they are the Lord’s.

²⁷And if it be an unclean beast, he that offereth it shall redeem it, according to thy estimation, and shall add the fifth part of the price. If he will not redeem it, it shall be sold to another for how much soever it was estimated by thee.

²⁸Any thing that is devoted to the Lord, whether it be man, or beast, or field, shall not be sold, neither may it be redeemed. Whatsoever is once consecrated shall be holy of holies to the Lord.

²⁹And any consecration that is offered by man, shall not be redeemed, but dying shall die.

³⁰All tithes of the land, whether of corn, or of the fruits of trees, are the Lord’s, and are sanctified to him.