Leviticus 27:24-26

New American Standard Bible

²⁴ In the year of jubilee the field shall return to the one from whom he bought it, to whom the possession of the land belongs. ²⁵ Every assessment of yours, moreover, shall be by ^(A)the shekel of the sanctuary. The shekel shall be twenty gerahs.

²⁶ ‘^(B)However, a firstborn among animals, which as a firstborn belongs to the Lord, no one may consecrate; whether ox or sheep, it is the Lord’s.