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Leviticus 27:14-15

14-15"If a man dedicates his house to God, into the possession of the Sanctuary, the priest assesses its value, setting it either high or low. Whatever value the priest sets, that's what it is. If the man wants to buy it back, he must add twenty percent to its price and then it's his again.

16-21"If a man dedicates to God part of his family land, its value is to be set according to the amount of seed that is needed for it at the rate of fifty shekels of silver to six bushels of barley seed. If he dedicates his field during the year of Jubilee, the set value stays. But if he dedicates it after the Jubilee, the priest will compute the value according to the years left until the next Jubilee, reducing the value proportionately. If the one dedicating it wants to buy it back, he must add twenty percent to its valuation, and then it's his again. But if he doesn't redeem it or sells the field to someone else, it can never be bought back. When the field is released in the Jubilee, it becomes holy to God, the possession of the Sanctuary, God's field. It goes into the hands of the priests.