Leviticus 27:25 YLT

²³  then hath the priest reckoned to him the amount of thy valuation unto the year of jubilee, and he hath given thy valuation in that day -- a holy thing to Jehovah;

²⁴  in the year of the jubilee the field returneth to him from whom he bought it, to him whose 'is' the possession of the land.

²⁵  And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.

²⁶  'Only, a firstling which is Jehovah's firstling among beasts -- no man doth sanctify it, whether ox or sheep; it 'is' Jehovah's.

²⁷  And if among the unclean beasts, then he hath ransomed 'it' at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.