Erchin 7:3-4
Erchin (Arachin) 7:3
If a person consecrated a field and redeemed it, it is not released in the Jubilee year. If his son redeemed it, it returns to the father in Jubilee. If a third-party redeemed it, or one of the first person’s relatives, and he redeemed it from that person, the field is not released in Jubilee. If a kohein redeemed it and still possesses it, he can’t claim that since consecrated property goes to the kohanim and he has it, so therefore it’s his. Rather, it is divided among the officiating kohanim.
Erchin (Arachin) 7:4
Rabbi Yehuda says that if Jubilee came and a field had not been redeemed, the kohanim take possession and pay the Temple its value; Rabbi Shimon says they take possession but do not pay. Rabbi Eliezer says they neither take possession nor pay; rather, the field is considered abandoned until the following Jubilee. If the next Jubilee arrives and it still hasn’t been redeemed, it is considered twice-abandoned until the third Jubilee. Kohanim never take possession of a field before it has been redeemed (i.e., they only take possession of a field that leaves its holder in a Jubilee year).