The LORD spoke to Moses:
"If anyone makes a special vow to dedicate a person, animal, or property to me, these are the values to be set: For a male aged 20–60, fifty shekels of silver; for a female, thirty shekels. For ages 5–20, a male is twenty shekels, a female ten. For ages 1 month–5 years, a male is five shekels, a female three. For those 60 or older, a male is fifteen shekels, a female ten.
If the person making the vow is poor, the priest will set a fair value according to what they can afford.
If the vow is for an animal acceptable for sacrifice, it becomes holy and cannot be exchanged. If the animal is unclean, the priest will determine its value, and if the owner wishes to redeem it, they must add a fifth of its value.
For houses or fields dedicated to the LORD, the priest sets their value. If redeemed, add a fifth. Fields dedicated after the Jubilee are valued according to the remaining years until the next Jubilee. Fields not redeemed remain holy; fields released in the Jubilee go to the priests.
The firstborn of animals already belongs to the LORD and cannot be dedicated. Unclean animals may be redeemed by adding a fifth of their value; otherwise, they are sold at their set value.
Nothing devoted to the LORD—whether person, animal, or land—may be sold or redeemed; all so devoted is most holy. No person devoted to destruction may be ransomed; they must be put to death.
A tithe of everything from the land—grain, fruit, or livestock—belongs to the LORD and is holy. If redeemed, a fifth must be added. Every tenth animal of the herd or flock is holy; no substitution of good for bad is allowed, or both become holy and cannot be redeemed."
These were the commands the LORD gave Moses on Mount Sinai for the Israelites.