Leviticus 27:26-28

New Century Version

Value of Animals

²⁶ “‘If an animal is the first one born to its parent, it already belongs to the Lord, so people may not give it again. If it is a cow or a sheep, it is the Lord’s. ²⁷ If the animal is unclean, the person must buy it back for the price set by the priest, and the person must add one-fifth to that price. If it is not bought back, the priest must sell it for the price he had decided.

²⁸ “‘There is a special kind of gift that people set apart to give to the Lord; it may be a person, animal, or field from the family property. That gift cannot be bought back or sold. Every special kind of gift is most holy to the Lord.