Kapłańska 27:18 Midrasz: Bereshit Rabbah, Sifra & Vayikra Rabbah

וְאִם־אַחַ֣ר הַיֹּבֵל֮ יַקְדִּ֣ישׁ שָׂדֵהוּ֒ וְחִשַּׁב־ל֨וֹ הַכֹּהֵ֜ן אֶת־הַכֶּ֗סֶף עַל־פִּ֤י הַשָּׁנִים֙ הַנּ֣וֹתָרֹ֔ת עַ֖ד שְׁנַ֣ת הַיֹּבֵ֑ל וְנִגְרַ֖ע מֵֽעֶרְכֶּֽךָ׃

Jeżeliby zaś po jubileuszu poświęcił kto pole swoje, - tedy obliczy mu kapłan pieniądze według lat pozostałych do roku jubileuszowego a to się odejmie z oceny. 

Bereshit Rabbah

The firmament is similar to a pool of water and above the pool is a dome. Because of the pool there is condensation of thick drops, and they descend into the salt water but do not intermingle. Rabbi Yona said: Do not wonder; the Jordan passes through the Sea of Tiberias but does not intermingle [with its water].
There is miraculous process involved in this matter.12The matter of rainfall. When a person sifts wheat or stubble in a sieve, before they fall two or three fingerbreadths they are already intermingled, but these [raindrops] travel a distance of several years and do not intermingle with one another.
Rabbi Yudan ben Rabbi Shimon says: He rains them down by measure, as it is stated: “For He deducts [yigara] drops of water” (Job 36:27), just as it says: “It will be deducted [venigra] from your valuation” (Leviticus 27:18).13All deduction is by measure.
The thickness of the earth is equivalent to the thickness of the firmament, as it is stated: “It is He who sits over the circuit [ḥug] of the earth…” (Isaiah 40:22), “in the circuit [ḥug] of the heavens He makes His way” (Job 22:14) – the words ḥug ḥug provide a verbal analogy.14Establishing a comparison between the earth and the heavens. Rav Aḥa said in the name of Rabbi Ḥanina: It is like a sheet of metal.15The firmament is not as thick as the earth; rather it is extremely thin. Rabbi Yehoshua bar Rabbi Neḥemya said: It is approximately two or three fingerbreadths [thick].
Rabbi Shimon ben Pazi said: The upper waters contain approximately thirty kesustas16A certain measure of volume. more than the lower – “and let it divide between water and water [lamayim]” – lamed equals thirty.17The numerical value of lamayim is thirty more than the numerical value of mayim. The Rabbis say: It is half and half.
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Sifra

5) R. Elazar said: It is written here "Then he shall reckon" and elsewhere (Vayikra 27:18) "Then he shall reckon." Just as there, he gives the sowing of a chomer of barley for fifty silver shekels, so, here.
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Sifra

6) (Vayikra 27:18) ("And if after the Yovel year he shall consecrate his field, then the Cohein shall reckon for him the money remaining until the Yovel year, and it shall be deducted from your valuation.") "after the Yovel": (This implies) next to the Yovel (i.e., the first year after the Yovel). Whence do we derive (the same for a year) removed from the Yovel (i.e., the second year, the third year, etc.)? From "And (connoting inclusion) if after the Yovel year he shall consecrate his field." "his field": (See 4 above).
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