משנה אויף ויקרא 27:18

One may not consecrate [a field of his possession] less than two years before the Jubilee, nor redeem it less than one year after the Jubilee. One does not reckon months to [the disadvantage of] the Sanctuary, but the Sanctuary does reckon months [to its own advantage]. If a man consecrated his field at a time when the law of the Jubilee is in force, he must pay fifty shekels for [every piece of field sufficient for] the sowing of a homer of barley. If the field contained ravines ten handbreadths deep or rocks ten handbreadths high, they are not included as part of the field. But if less than this, they are included. If he consecrated it two or three years before the Jubilee, he must pay one sela [shekel] and one pondion for each year. If he says: “I shall pay for each year as it comes,” they do not listen to him, rather he must pay for all the years together.