Leviticus 27:7-9

Evangelical Heritage Version

⁷ If the age is sixty years or over, the value is fifteen shekels for a male and ten shekels for a female. ⁸ But if anyone making a dedication is too poor to pay that standard value, he shall appear before the priest with the dedicated person, and the priest shall assess a substitute valuation for the person. The priest shall assess a value on the basis of what the person who has made the vow can afford.

⁹ If what is vowed is livestock which is acceptable as an offering to the Lord, anything that a person dedicates to the Lord is set apart as holy.