Leviticus 27:19
And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him. And if he that sanctified the field will in any wise redeem it, then he shall add the fifth part of the money of thy estimation unto it, and it shall be assured to him.
The verse belongs to Israel's law governing the redemption of property devoted by vow, including the law for a man sanctifying his substance such as a field to the Lord. A field thus sanctified belongs to God. If he who sanctified the field will in any wise redeem it, he must pay the priest's assessed valuation plus a fifth part of the money of the estimation, and it shall be assured to him and become his again. The same added amount applies if he wants to exchange the field. The added fifth makes the redemption costly and affirms the sacredness of property dedicated by a vow.
The same law of redemption by the priest's valuation applies to a person in a household who is the subject of a singular vow, so that the person is redeemed rather than offered as a sacrifice. The verse stands in a law showing that anathema means something set apart, separated, and devoted, denoting the absolute, irrevocable, and entire separation of a person from the communion of the faithful, from the number of the living, or from the privileges of society, or the devoting of any man, animal, city, or thing to be extirpated, destroyed, consumed, and annihilated. Since the tithe belongs to the Lord, civil government has no right to claim or control it.