Leviticus 27:22-26 English Standard Version (ESV)

22. If he dedicates to the Lord a field that he has bought, which is not a part of his possession,

23. then 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.

24. In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession.

25. Every 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.

Leviticus 27