Leviticus 5:15-16

5:15 “When a person commits a trespass and sins by straying unintentionally from the regulations about the Lord’s holy things, then he must bring his penalty for guilt to the Lord, a flawless ram from the flock, convertible into silver shekels according to the standard of the sanctuary shekel, for a guilt offering. 5:16 And whatever holy thing he violated he must restore and must add one fifth to it and give it to the priest. So the priest will make atonement on his behalf with the guilt offering ram and he will be forgiven.”

Leviticus 27:12-27

27:12 and the priest will establish its conversion value, whether good or bad. According to the assessed conversion value of the priest, thus it will be. 27:13 If, however, the person who made the vow redeems the animal, he must add one fifth to its conversion value.

Redemption of Vowed Houses

27:14 “‘If a man consecrates his house as holy to the Lord, the priest will establish its conversion value, whether good or bad. Just as the priest establishes its conversion value, thus it will stand. 27:15 If the one who consecrates it redeems his house, he must add to it one fifth of its conversion value in silver, and it will belong to him.

Redemption of Vowed Fields

27:16 “‘If a man consecrates to the Lord some of his own landed property, the conversion value must be calculated in accordance with the amount of seed needed to sow it, a homer of barley seed being priced at fifty shekels of silver. 27:17 If he consecrates his field in the jubilee year, the conversion value will stand, 27:18 but if he consecrates his field after the jubilee, the priest will calculate the price for him according to the years that are left until the next jubilee year, and it will be deducted from the conversion value. 27:19 If, however, the one who consecrated the field redeems it, he must add to it one fifth of the conversion price and it will belong to him. 27:20 If he does not redeem the field, but sells the field to someone else, he may never redeem it. 27:21 When it reverts in the jubilee, the field will be holy to the Lord like a permanently dedicated field; it will become the priest’s property.

27:22 “‘If he consecrates to the Lord a field he has purchased, which is not part of his own landed property, 27:23 the priest will calculate for him the amount of its conversion value until the jubilee year, and he must pay the conversion value on that jubilee day as something that is holy to the Lord. 27:24 In the jubilee year the field will return to the one from whom he bought it, the one to whom it belongs as landed property. 27:25 Every conversion value must be calculated by the standard of the sanctuary shekel; twenty gerahs to the shekel.

Redemption of the Firstborn

27:26 “‘Surely no man may consecrate a firstborn that already belongs to the Lord as a firstborn among the animals; whether it is an ox or a sheep, it belongs to the Lord. 27:27 If, however, it is among the unclean animals, he may ransom it according to its conversion value and must add one fifth to it, but if it is not redeemed it must be sold according to its conversion value.

Leviticus 27:31

27:31 If a man redeems part of his tithe, however, he must add one fifth to it.