Leviticus 27:26-28

New Revised Standard Version, Anglicised

²⁶ A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or sheep, it is the Lord’s. ²⁷ If it is an unclean animal, it shall be ransomed at its assessment, with one-fifth added; if it is not redeemed, it shall be sold at its assessment.

²⁸ Nothing that a person owns that has been devoted to destruction for the Lord, be it human or animal, or inherited land-holding, may be sold or redeemed; every devoted thing is most holy to the Lord.