¹⁷ If the field is dedicated to the Lord in the Year of Jubilee, then the entire assessment will apply. ¹⁸ But if the field is dedicated after the Year of Jubilee, the priest will assess the land’s value in proportion to the number of years left until the next Year of Jubilee. Its assessed value is reduced each year. ¹⁹ If the person who dedicated the field wants to buy it back, he must pay the value set by the priest, plus 20 percent. Then the field will again be legally his.