Leviticus 27:26-28

New King James Version

²⁶ ‘But the ^(A)firstborn of the animals, which should be the Lord’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord’s. ²⁷ And if it is an unclean animal, then he shall redeem it according to your valuation, and ^(B)shall add one-fifth to it; or if it is not redeemed, then it shall be sold according to your valuation.

^28 (C)‘Nevertheless no ^[a]devoted offering that a man may devote to the Lord of all that he has, both man and beast, or the field of his possession, shall be sold or redeemed; every devoted offering is most holy to the Lord.