Leviticus 27:18-23
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.