Leviticus 27:26-28

Living Bible

²⁶ “You may not dedicate to the Lord the firstborn of any ox or sheep, for it is already his. ²⁷ But if it is the firstborn of an animal that cannot be sacrificed because it is not on the list of those acceptable to the Lord, then the owner shall pay the priest’s estimate of its worth, plus 20 percent; or if the owner does not redeem it, the priest may sell it to someone else. ²⁸ However, anything utterly devoted to the Lord—people, animals, or inherited fields—shall not be sold or redeemed, for they are most holy to the Lord.