Leviticus 27:22-27:28

If he consecrates to the Lord land that he purchased, which is not land of his holding, the priest shall compute for him the proportionate assessment up to the jubilee year, and he shall pay the assessment as of that day, a sacred donation to the Lord. In the jubilee year the land shall revert to him from whom it was bought, whose holding the land is. All assessments shall be by the sanctuary weight, the shekel being twenty gerahs. A firstling of animals, however, which--as a firstling--is the Lord's, cannot be consecrated by anybody; whether ox or sheep, it is the Lord's. But if it is of unclean animals, it may be ransomed as its assessment, with one-fifth added; if it is not redeemed, it shall be sold at its assessment. But of all that anyone owns, be it man or beast or land of his holding, nothing that he has proscribed for the Lord may be sold or redeemed; every proscribed thing is totally consecrated to the Lord.
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