Kapłańska 27:14 Midrasz: Sifra

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.

1) (Vayikra 27:14) "then the Cohein shall valuate it, good or bad": Consecrations are not redeemed by approximation. "As the Cohein valuates it, so shall it stand": If the owner says (I redeem it) for twenty, and another: for twenty, the owner takes precedence, for he adds a fifth. If one said: It is mine for twenty-one, the owner gives twenty-six; (If he said) twenty-two, the owner gives twenty-seven; twenty-three, the owner gives twenty-eight; twenty-four, the owner gives twenty-nine; twenty-five, the owner gives thirty, for a fifth is not added to the other's "raising." If he (the other) said: It is mine for twenty-six — If the owner wishes to give thirty-one plus a dinar, he takes precedence; if not, he (the other) is told "It is yours."

2) "the consecrator would redeem": to include his wife. "And if the consecrator would redeem": to include his heir. "then he shall add a fifth of the money of your valuation upon it, and it shall be his": If he gives the money, it is his; if not, it is not his.