16. If someone dedicates part of his land to the Lord, the price shall be fixed according to the amount of seed it takes to sow it, at the rate of ten pieces of silver for every twenty kilogrammes of barley.
17. If he dedicates the land immediately after a Year of Restoration, the full price applies.
18. If he dedicates it later, the priest shall estimate the cash value according to the number of years left until the next Year of Restoration, and fix a reduced price.
19. If the one who dedicated the field wishes to buy it back, he or she must pay the price plus an additional twenty per cent.
20. If they sell the field to someone else without first buying it back from the Lord, they lose the right to buy it back.
21. At the next Year of Restoration the field will become the Lord's permanent property; it shall belong to the priests.
22. If someone dedicates to the Lord a field that he has bought,
23. the priest shall estimate its value according to the number of years until the next Year of Restoration, and the person must pay the price that very day; the money belongs to the Lord.
24. At the Year of Restoration the field shall be returned to the original owner or to his descendants.
25. All prices shall be fixed according to the official standard.
26. The firstborn of an animal already belongs to the Lord, so no one may dedicate it to him as a freewill offering. A calf, a lamb, or a kid belongs to the Lord,
27. but the firstborn of an unclean animal may be bought back at the standard price plus an additional twenty per cent. If it is not bought back, it may be sold to someone else at the standard price.
28. No one may sell or buy back what he has unconditionally dedicated and could not be used; it had to be destroyed. to the Lord, whether it is a human being, an animal, or land. It belongs permanently to the Lord.
29. Not even a human being who has been unconditionally dedicated may be bought back; he must be put to death.
30. One-tenth of all the produce of the land, whether grain or fruit, belongs to the Lord.
31. If a man wishes to buy any of it back, he must pay the standard price plus an additional twenty per cent.
32. One out of every ten domestic animals belongs to the Lord. When the animals are counted, every tenth one belongs to the Lord.
33. The owner may not arrange the animals so that the poor animals are chosen, and he may not make any substitutions. If he does substitute one animal for another, then both animals will belong to the Lord and may not be bought back.