Vayikra (Leviticus): Bechukotai > Ch 27
Every valuation shall be made according to the holy shekel, whereby one shekel is the equivalent of twenty gerahs.
Value of people pledged to G-d
When a man expresses a vow, [pledging the] value of lives to the Lord, the values shall be:
Value of a 20-60 year old male: 50 silver shekels, according to the holy shekel;
Value of a 20-60 year old female: 30 shekels
Value of a 5-20 year old male: 20 shekels
Value of a 5-20 year old female: 10 shekels
Value of a 1 month old - 5 year old male: 5 shekels
Value of a 1 month old - 5 year old female: 3 shekels
Value of a 60+ year old male: 15 shekels
Value of a 60+ year old female: 10 shekels
If he is [too] poor to [pay] the valuation [amount], he shall stand him up before the kohen, and the kohen shall evaluate him according to how much the one who is vowing his value can afford.
Value of animals & property pledged to G-d
If an animal of whose type is [fit] to be brought as an offering to the Lord, whatever part of it the person donates to the Lord, shall become holy. He shall not exchange it or offer a substitute for it, whether it be a good one for a bad one, or a bad one for a good one. But if he does substitute one animal for another animal, [both] that one and its replacement shall be holy.
If it is any unclean animal, of whose type shall not be brought as an offering to the Lord, then he shall stand up the animal before the kohen. The kohen shall then evaluate it whether it is good or bad; like the evaluation of the kohen, so shall it be. But if he redeems it, he shall add its fifth to its value.
If a man consecrates his house [to be] holy to the Lord, the kohen shall evaluate it whether good or bad; as the kohen evaluates it, so shall it remain. But if the one who consecrated it redeems his house, he shall add to it a fifth of its valuation money, and it shall be his.
If a man consecrates some of the field of his inherited property to the Lord, the valuation shall be according to its sowing: an area which requires a chomer of barley seeds at fifty silver shekels. Now, if he consecrates his field from [when] the Jubilee year [has ended], it shall remain at [its full] valuation. But if he consecrates his field after the Jubilee, the kohen shall calculate the money for him, according to the remaining years until the [next] Jubilee year, and it shall be deducted from the valuation. If the one who consecrated it redeems the field, he shall add to it a fifth of the valuation money, and it shall be his. But if he does not redeem the field, and if he has sold the field to someone else it may no longer be redeemed. But, when the field leaves in the Jubilee, it shall be holy to the Lord like a field devoted; his inherited property shall belong to the kohen. And if he consecrates to the Lord a field that he had acquired, that is not part of his inherited property, the kohen shall calculate for him the amount of the valuation until the Jubilee year, and he shall give the valuation on that day, holy to the Lord. In the Jubilee year, the field shall return to the one from whom he bought it namely, the one whose inherited land it was.
Additional rules of valuation
A firstborn animal that must be [sacrificed as] a firstborn to the Lord no man may consecrate it; whether it be an ox or sheep, it belongs to the Lord.
If [someone consecrates] an unclean animal, he may redeem [it] by [paying] the valuation, and he shall add its fifth to it, and if it is not redeemed, it shall be sold for the valuation [price].
Anything that a man devotes to the Lord from any of his property whether a person, an animal, or part of his inherited field shall not be sold, nor shall it be redeemed, [for] all devoted things are holy of holies to the Lord.
Any devoting of a person who has been devoted, need not be redeemed [for] he is to be put to death.
Any tithe of the Land, whether it be from the seed of the land or the fruit of the tree it is the Lord's. It is holy to the Lord. And if a man redeems some of his tithe, he shall add its fifth to it.
Any tithe of cattle or flock of all that pass under the rod, the tenth shall be holy to the Lord. He shall not inspect [a tithed animal] for a good or a bad one, nor shall he offer a substitute for it. And if he does replace it, then [both] that one and its replacement are holy; it cannot be redeemed.
These are the commandments that the Lord commanded Moses to [tell] the children of Israel on Mount Sinai