Leviticus 27:24-30

²⁴In the Year of Jubilee the field shall return to him from whom it was bought, even to him to whom the possession of the land belongs.

²⁵All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.

²⁶“‘However the firstborn amongst animals, which belongs to the LORD as a firstborn, no man may dedicate, whether an ox or a sheep. It is the LORD’s.

²⁷If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it isn’t redeemed, then it shall be sold according to your valuation.

²⁸“‘Notwithstanding, no devoted thing that a man devotes to the LORD of all that he has, whether of man or animal, or of the field of his possession, shall be sold or redeemed. Everything that is permanently devoted is most holy to the LORD.

²⁹“‘No one devoted to destruction, who shall be devoted from amongst men, shall be ransomed. He shall surely be put to death.

³⁰“‘All the tithe of the land, whether of the seed of the land or of the fruit of the trees, is the LORD’s. It is holy to the LORD.