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Leviticus 27:22-25

22-25"If a man dedicates to God a field he has bought, a field which is not part of the family land, the priest will compute its proportionate value in relation to the next year of Jubilee. The man must pay its value on the spot as something that is now holy to God, belonging to the Sanctuary. In the year of Jubilee it goes back to its original owner, the man from whom he bought it. The valuations will be reckoned by the Sanctuary shekel, at twenty gerahs to the shekel.

26-27"No one is allowed to dedicate the firstborn of an animal; the firstborn, as firstborn, already belongs to God. No matter if it's cattle or sheep, it already belongs to God. If it's one of the ritually unclean animals, he can buy it back at its assessed value by adding twenty percent to it. If he doesn't redeem it, it is to be sold at its assessed value.