Leviticus 27:24
In the year of the jubile the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong. In the year of the jubile the field shall return unto him of whom it was bought, even to him to whom the possession of the land did belong.
In the year of the jubilee a field that had been bought, sold, or transferred during the jubilee cycle returns to him of whom it was bought, even to him to whom the possession of the land did belong by original family ancestral right. The valuation of land connected with a vow was reckoned according to the years remaining until the jubilee, so that the amount reckoned for the land was affected by how much time was left in the cycle. One who wished to retain land consecrated to God was required to pay its assessed value plus one fifth, preserving the sacredness of what had been vowed.
The jubilee is the fiftieth year. It represents the great jubilee when God will free His children and give them eternal freedom, including His people bound by death. It points to the time when God's people will be freed from the bondage and slavery of this world and enter the liberty of God's kingdom.
The Lord is the owner of the tithe of the land, and what belongs to God is not subject to claims by civil government. The principle of land returning at the jubilee applies to selling land to support God's work as the great jubilee approaches.