Leviticus 27:26-28

The Voice

²⁶ Firstborn animals already belong to Me, so no one is allowed to dedicate any firstborn animal—be it an ox or a sheep. It is already Mine. ²⁷ If it is an impure animal—unsuitable as a sacrifice—then the person making the vow may redeem it for its value plus ⅕. If the owner decides not to redeem it, then it must be sold for its proper value and the sanctuary will keep the proceeds.

²⁸ Surely nothing devoted to Me as an irrevocable vow, regardless of what it is—a person, an animal, or a piece of property—can be sold or bought back; it must be destroyed. Anything devoted in this way is most holy to Me and cannot be put to another use.