Leviticus 27:23

Then the priest shall reckon unto him the worth of thy estimation, even unto the year of the jubile: and he shall give thine estimation in that day, as a holy thing unto the Lord.

Cross-references

In Leviticus 27:18, the same prorating principle is stated: valuation depends on years remaining until jubilee, which is the method used here.

Leviticus 27:12 shows priestly valuation for dedicated unclean animals—the same method of appraisal used for this purchased field.