Leviticus 27:21-24

At the next Year of Restoration the field will become the LORD's permanent property; it shall belong to the priests. If someone dedicates to the LORD a field that he has bought, the priest shall estimate its value according to the number of years until the next Year of Restoration, and the person must pay the price that very day; the money belongs to the LORD. At the Year of Restoration the field shall be returned to the original owner or to his descendants.