Leviticus 27:28
American Standard Translation
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25 And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah`s.
27 And if it be of an unclean beast, then he shall ransom it according to thine estimation, and shall add unto it the fifth part thereof: or if it be not redeemed, then it shall be sold according to thy estimation.
28 Notwithstanding, no devoted thing, that a man shall devote unto Jehovah of all that he hath, whether of man or beast, or of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto Jehovah.
29 No one devoted, that shall be devoted from among men, shall be ransomed; he shall surely be put to death.
30 And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is Jehovah`s: it is holy unto Jehovah.
31 And if a man will redeem aught of his tithe, he shall add unto it the fifth part thereof.