Midrash su Levitico 27:21

1) (Vayikra 27:21) ("And the field shall be, when it goes out on the Yovel year, holy to the L–rd, as a devoted field; to the Cohein shall be his holding.") "And the field shall be, when it (masculine) goes out": This indicates that "field" is masculine. "holy": Just as with "holy" there (Vayikra 27:14) the release is only through redemption, so with "holy" here, the release is only through redemption.

2) We are hereby taught that the Cohanim (of the Yovel watch) enter it and pay its value (as indicated). These are the words of R. Yehudah. R. Shimon says: They enter, but do not pay. R. Elazar says: They neither enter nor pay, but it is called "an abandoned field" until the second Yovel. If the second Yovel arrived and it had not been redeemed, it is called "doubly abandoned" until the third Yovel. The Cohanim may not enter it until another redeems it.

3) "as a devoted field, to the Cohein shall be his holding": What is the intent of this? A field that went out to the Cohanim on Yovel, and one of the Cohanim redeemed it, and it is under his hand — I might think that he can say that since it was released to all of his brother Cohanim on Yovel and now it is under his hand (— I might think that he could say) "Now it is mine." It is, therefore, written "as a devoted field, to the Cohein shall be his holding" — the field of holding of the Cohein is his, but this is not his, but is released to all of his brother Cohanim (of that Yovel watch).