הלכה אויף ויקרא 27:16

That one, who vows to the Lord the monetary value of an unclean beast, shall pay its value, as it is said, “…. then he shall set the beast (before the priest, and the priest shall value it)” (Lev. 27:11-13).

That one who sanctifies to the Lord a portion of his field, shall pay according to the estimation appointed in the Scriptural portion, as it is said, “…. thy estimation shall be according to the sowing thereof” (Lev. 27:16-24).

The commandment of appraising a field, that he give the appraisal specified in the section of the Torah: To rule in the laws of appraisal of fields — meaning to say that one who consecrates his field and wants to redeem it, that he should give the appraisal fixed in the section of the Torah — “the seed of a chomer of barley for fifty shekel-coins of silver” (Leviticus 27:16), for all of the years of the Jubilee [cycle], which are forty-nine years. And according to the exact calculation, the appraisal of the field that is fitting to plant a chomer of barley is a sela and a pundyon per year. As the shekel-coin stated in the Torah is called an undifferentiated sela in the language of the Sages; and the gerah that is stated in the Torah is the maah in the words of the Sages — and the Sages added a sixth upon the shekel-coin, that is called a sela, as we have said. And that sela is equal to four dinar, and a dinar is four maah, and a maah is two pundyon. It comes out [to] a sela and a pundyon for each year. As even though the sela is forty-eight pundyon according to this calculation of ours — nonetheless, one who wants to take a sela from a money changer, needs to give forty-nine pundyon so that the money changer will earn one pundyon. And since he has to give forty-nine pundyon [in this case], we calculate it according to the calculation of what the consecrator would pay the money changer — as the hand of (terms for) the consecrated is always upon the higher. And we appraise it the same if he consecrates a field so good that there is none like it in the land or a field so bad that there is none as bad as it. As Scripture did not want to distinguish in this matter and made [the same] appraisal for all lands (Arakhin 14a).