Leviticus 27:27
Young's Literal Translation
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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.
27 And if among the unclean beasts, then he hath ransomed [it] at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.
28 `Only, no devoted thing which a man devoteth to Jehovah, of all that he hath, of man, and beast, and of the field of his possession, is sold or redeemed; every devoted thing is most holy to Jehovah.
29 `No devoted thing, which is devoted of man, is ransomed, it is surely put to death.
30 And all tithe of the land, of the seed of the land, of the fruit of the tree, is Jehovah`s -- holy to Jehovah.