Rashi on Leviticus 27:21/רש"י על ויקרא כ״ז:כ״א

1והיה השדה בצאתו ביבל BUT THE FIELD, WHEN IT GOETH OUT IN THE JUBILEE from the possession of him who purchased it from the treasurer, just as is the way with other fields in the Jubilee which also go out from the possession of those who purchase them, SHALL BE

2קדש לה׳ HOLY UNTO THE LORD; — not that it shall return to the Temple treasury that provides for the Temple repair, into the treasurer’s hand, but, כשדה החרם it shall be AS A FIELD DOOMED, which has to be given to the preists, as it is said, (Numbers 18:14) “Every thing doomed (חרם) in Israel shall be thine” (i. e. Aaron’s to whom this was spoken); this field, too, shall be divided amongst the priests of that “Mishmar” during whose turn the Day of Atonement of the Jubilee-year happens to fall (Arakhin 28b).