משנה אויף ויקרא 27:25

Things proscribed for [the use of] the priests cannot be redeemed but are to be given to the priests. Rabbi Judah ben Batera says: things proscribed without specification fall to [the fund for] Temple repairs, as it was said: “Every proscribed thing is most holy to the Lord” (Leviticus 27:25). But the sages say: things proscribed without specification go to the priests, as it is said: “As a field proscribed: its possession belongs to the priest” (Leviticus 27:21). If so, why is it said: “Every proscribed thing is most holy to the Lord”? This teaches that it applies to most holy and less holy things.