Leviticus 27:23
Young's Literal Translation
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20 and if he do not redeem the field, or if he hath sold the field to another man, it is not redeemed any more;
21 and the field hath been, in its going out in the jubilee, holy to Jehovah as a field which is devoted; to the priest is its possession.
22 `And if the field of his purchase (which [is] not of the fields of his possession) [one] sanctify to Jehovah --
23 then hath the priest reckoned to him the amount of thy valuation unto the year of jubilee, and he hath given thy valuation in that day -- a holy thing to Jehovah;
24 in the year of the jubilee the field returneth to him from whom he bought it, to him whose [is] the possession of the land.
25 And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.
26 `Only, a firstling which is Jehovah`s firstling among beasts -- no man doth sanctify it, whether ox or sheep; it [is] Jehovah`s.