Leviticus 27:26KJV

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

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 ox, or sheep: it the LORD'S.

27And if of an unclean beast, then he shall redeem according to thine estimation, and shall add a fifth 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, of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing most holy unto the LORD.