Leviticus 27:24-26

King James Version

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.

²⁵ And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

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.