Leviticus 27:9-25

⁹ "If he vowed an animal that is acceptable as an offering to God, the animal is given to God and becomes the property of the Sanctuary. ¹⁰ He must not exchange or substitute a good one for a bad one, or a bad one for a good one; if he should dishonestly substitute one animal for another, both the original and the substitute become property of the Sanctuary. ¹¹ If what he vowed is a ritually unclean animal, one that is not acceptable as an offering to God, the animal must be shown to the priest, ¹² who will set its value, either high or low. Whatever the priest sets will be its value. ¹³ If the owner changes his mind and wants to redeem it, he must add twenty percent to its value.

¹⁴ "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. ¹⁵ If the man wants to buy it back, he must add twenty percent to its price and then it's his again. ¹⁶ "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. ¹⁷ If he dedicates his field during the year of Jubilee, the set value stays. ¹⁸ 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. ¹⁹ If the one dedicating it wants to buy it back, he must add twenty percent to its valuation, and then it's his again. ²⁰ But if he doesn't redeem it or sells the field to someone else, it can never be bought back. ²¹ 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. ²² "If a man dedicates to God a field he has bought, a field which is not part of the family land, ²³ 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. ²⁴ In the year of Jubilee it goes back to its original owner, the man from whom he bought it. ²⁵ The valuations will be reckoned by the Sanctuary shekel, at twenty gerahs to the shekel.