Leviticus 27:21-32
English Standard Version
Chapter 27
21But the field, when it is released in the jubilee, shall be a holy gift to the Lord, like a field that has been devoted. The priest shall be in possession of it. 22If he dedicates to the Lord a field that he has bought, which is not a part of his possession, 23then the priest shall calculate the amount of the valuation for it up to the year of jubilee, and the man shall give the valuation on that day as a holy gift to the Lord. 24In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession. 25Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.
26"But a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord 's.
27And if it is an unclean animal, then he shall buy it back at the valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.
28"But no devoted thing that a man devotes to the Lord, of anything that he has, whether man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord.
29No one devoted, who is to be devoted for destruction from mankind, shall be ransomed; he shall surely be put to death.
30"Every 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.
31If a man wishes to redeem some of his tithe, he shall add a fifth to it.
32And every tithe of herds and flocks, every tenth animal of all that pass under the herdsman 's staff, shall be holy to the Lord.