Leviticus 27:26

24In the year of the jubile the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.

25And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

26Only the firstling of the beasts, which should be the LORD’s firstling, no man shall sanctify it; whether it be ox, or sheep: it is the LORD’s.

27And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.

28Notwithstanding no devoted thing, that a man shall devote unto the LORD of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the LORD.