Leviticus 27:26-28

New International Version - UK

²⁶ ‘“No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the Lord; whether an ox^[a] or a sheep, it is the Lord’s. ²⁷ If it is one of the unclean animals, it may be bought back at its set value, adding a fifth of the value to it. If it is not redeemed, it is to be sold at its set value.

²⁸ ‘“But nothing that a person owns and devotes^[b] to the Lord – whether a human being or an animal or family land – may be sold or redeemed; everything so devoted is most holy to the Lord.