Leviticus 27:18
"But if he dedicates his field after the Jubilee, then the priest shall reckon to him the money according to the years that remain to the Year of Jubilee; and an abatement shall be made from your valuation."

Commentary

Gill's Exposition

But if he sanctify his field after the jubilee,.... Some years after it, more or fewer, or it may be, when half way towards another jubilee, or nearer: then the priest shall reckon

unto him the money according to the years that remain, even unto the year of the jubilee; thus, for instance, if it only required an homer of barley to sow it, and the whole value of it from jubilee to jubilee was but fifty shekels of silver; then supposing it to be sanctified in the middle of the fifty years, or at twenty five years' end, it was to be reckoned at twenty five shekels, and sold for that money, and so in proportion, reckoning a shekel for a year: and it shall be abated from thy estimation; not the year of jubilee, but a shekel for every year was to be deducted from the original value of fifty shekels, according to the number of years that had passed or were to come.

Source: Gill's Exposition (Public Domain)

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