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 you dedicate to the LORD a field that you have bought, the priest shall estimate its value according to the number of years until the next Year of Restoration, and you 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 the descendants.