Leviticus 27:14-34

‘If a man consecrates his house as sacred to the LORD, the priest shall appraise it as either good or bad; as the priest appraises it, so shall it stand. If the one who consecrates his house should wish to redeem it, then he shall add one-fifth of your valuation price to it, so that it may be his. ‘And if a man consecrates to the LORD part of a field of his own property, then your valuation shall be proportionate to the seed needed for it; a homer of barley seed shall be valued at fifty shekels of silver. If he consecrates his field during the Year of Jubilee, it shall stand according to your valuation. But if he consecrates his field after the Jubilee, then the priest shall calculate the price for him in proportion to the years that remain until the Year of Jubilee; and it shall be deducted from your valuation. If the one who consecrates the field should ever wish to redeem it, then he shall add one-fifth of the appraisal price to it, so that it may return to him. If he does not redeem the field, but has sold it to another man, it may no longer be redeemed. When the field reverts in the Jubilee, the field shall be holy to the LORD, like a field set apart (devoted); the priest shall possess it as his property. Or if a man consecrates to the LORD a field which he has bought, which is not part of the field of his [ancestral] property, then the priest shall calculate for him the amount of your valuation up to the Year of Jubilee; and the man shall give that [amount] on that day as a holy thing to the LORD. In the Year of Jubilee the field shall return to the one from whom it was purchased, to whom the land belonged [as his ancestral inheritance]. Every valuation of yours shall be in accordance with the sanctuary shekel; twenty gerahs shall make a shekel. ‘However, the firstborn among animals, which as a firstborn belongs to the LORD, no man may consecrate, whether an ox or a sheep. It is [already] the LORD’S. If it is among the unclean animals, the owner may redeem it in accordance with your valuation, and add one-fifth to it; or if it is not redeemed, then it shall be sold in accordance with your valuation. ‘But nothing that a man sets apart [that is, devotes as an offering] to the LORD out of all that he has, of man or of animal or of the fields of his own property, shall be sold or redeemed. Anything devoted to destruction (banned, cursed) is most holy to the LORD. No one who may have been set apart among men shall be ransomed [from death], he shall most certainly be put to death. ‘And all the tithe (tenth part) of the land, whether the seed of the land or the fruit of the tree, is the LORD’S; it is holy to the LORD. [1 Cor 9:11; Gal 6:6] If a man wishes to redeem any part of his tithe, he shall add one-fifth to it. For every tithe of the herd or flock, whatever passes under the [shepherd’s] staff, the tenth one shall be holy to the LORD. [2 Cor 9:7-9] The man is not to be concerned whether the animal is good or bad, nor shall he exchange it. But if he does exchange it, then both it and its substitute shall become holy; it shall not be redeemed.’ ” These are the commandments which the LORD commanded Moses on Mount Sinai for the children of Israel. [Rom 10:4; Heb 4:2; 12:18-29]