Leviticus 27:17-19

New Revised Standard Version, Anglicised

¹⁷ If the person consecrates the field as of the year of jubilee, that assessment shall stand; ¹⁸ but if the field is consecrated after the jubilee, the priest shall compute the price for it according to the years that remain until the year of jubilee, and the assessment shall be reduced. ¹⁹ And if the one who consecrates the field wishes to redeem it, then one-fifth shall be added to its assessed value, and it shall revert to the original owner;