Leviticus:27:21-28

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* But the field , when it goeth out in the jubile , shall be holy unto the LORD , as a field devoted ; the possession thereof shall be the priests . * And if a man sanctify unto the LORD a field which he hath bought , which is not of the fields of his possession ; * Then the priest shall reckon unto him the worth of thy estimation , even unto the year of the jubile : and he shall give thine estimation in that day , as a holy thing unto the LORD . * In the year of the jubile the field shall return unto him of whom it was bought , even to him to whom the possession of the land did belong . * And all thy estimations shall be according to the shekel of the sanctuary : twenty gerahs shall be the shekel . * Only the firstling of the beasts , which should be the LORDS firstling , no man shall sanctify it ; whether it be ox , or sheep : it is the LORDS . * And if it be of an unclean beast , then he shall redeem it according to thine estimation , and shall add a fifth part of it thereto : or if it be not redeemed , then it shall be sold according to thy estimation . * Notwithstanding no devoted thing , that a man shall devote unto 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 unto the LORD .

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