Leviticus 27:24-30

²⁴in the year of the jubilee the field returneth to him from whom he bought it, to him whose is the possession of the land.

²⁵And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.

²⁶'Only, a firstling which is Jehovah's firstling among beasts — no man doth sanctify it, whether ox or sheep; it is Jehovah's.

²⁷And if among the unclean beasts, then he hath ransomed it at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.

²⁸'Only, no devoted thing which a man devoteth to Jehovah, of all that he hath, of man, and beast, and of the field of his possession, is sold or redeemed; every devoted thing is most holy to Jehovah.

²⁹'No devoted thing, which is devoted of man, is ransomed, it is surely put to death.

³⁰And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah's — holy to Jehovah.