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Leviticus 27 


23   Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the LORD.
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24   In 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.
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25   And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
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26   Only 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.
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27   And 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.
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28   Notwithstanding 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.
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29   None devoted, which shall be devoted of men, shall be redeemed; but shall surely be put to death.
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30   And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the LORD'S: it is holy unto the LORD.
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31   And if a man will at all redeem ought of his tithes, he shall add thereto the fifth part thereof.
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32   And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.
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