Leviticus 27:26-28

Modern English Version

²⁶ A firstborn of animals, which as firstborn belongs to the Lord, no man may consecrate; whether ox or sheep, it is the Lord’s. ²⁷ If it is among the unclean animals, then he shall ransom it at the equivalent value and shall add one-fifth to it, but if it is not redeemed, then it shall be sold at the equivalent value.

²⁸ Anything that a man shall devote to the Lord from all that he has, whether human, animal, or land, shall not be sold or redeemed. Every devoted thing is most holy to the Lord.