22. If someone dedicates to the Lord a field that was purchased and was not part of hereditary property,
23. the priest shall compute its value in proportion to the number of years until the next jubilee, and on the same day the person shall pay the price thus established, a sacred donation to the Lord;
24. at the jubilee the field shall revert to the hereditary owner of this land from whom it had been purchased.
25. Every valuation shall be made according to the standard of the sanctuary shekel. There are twenty gerahs to the shekel.
26. Note that a firstborn animal, which as such already belongs to the Lord, may not be dedicated. Whether an ox or a sheep, it is the Lord’s.
27. But if it is an unclean animal, it may be redeemed by paying one fifth more than its value. If it is not redeemed, it shall be sold at its value.
28. Note, also, that any possession which someone puts under the ban for the Lord, whether it is a human being, an animal, or a hereditary field, shall be neither sold nor redeemed; everything that is put under the ban becomes most holy to the Lord.
29. All human beings that are put under the ban cannot be redeemed; they must be put to death.
30. All tithes of the land, whether in grain from the fields or in fruit from the trees, belong to the Lord; they are sacred to the Lord.
31. If someone wishes to redeem any of the tithes, the person shall pay one fifth more than their value.
32. The tithes of the herd and the flock, every tenth animal that passes under the herdsman’s rod, shall be sacred to the Lord.