Vayikra 27:24-26

Orthodox Jewish Bible

²⁴ In the Shnat HaYovel the sadeh shall return and revert unto him of whom it was bought, even to him to whom the Achuzzat HaAretz (Ancestral Heritage of the Land) did belong.

²⁵ And all thy evaluations shall be according to the shekel HaKodesh; twenty gerah shall be the shekel.

²⁶ Only the bechor of the behemah, which should be Hashem’s Bechor, no man shall set it apart as kodesh; whether it be shor (ox), or seh (sheep): it is Hashem’s.