vaYikra (Leviticus) 27:22 — 28
22But if he will consecrate to HaShem a field that he acquired, that is not of the field of his ancestral heritage, 23then the Kohen shall calculate for him the sum of the valuation until the Yov’el Year; and he shall pay the valuation of that day, it is holy to HaShem. 24In the Yov’el Year the field shall return to the one from whom he acquired it; whose ancestral heritage of the land it was. 25Every valuation shall be in the sacred shekel; that shekel shall be twenty gera.
26However, a firstborn that will become a firstling for HaShem among livestock, a man shall not consecrate it; whether it is of oxen or of the flock, it is HaShem’s. 27If among the unclean animals, he shall redeem it according to the valuation and add a fifth to it; and if it is not redeemed it shall be sold for its valuation.
28However, any segregated property that a man will segregate for the sake of HaShem, from anything that is his – whether human, animal, or the field of his ancestral heritage – may not be sold and may not be redeemed, any segregated item may be most holy to HaShem.