Leviticus 27:26-28

King James Version

²⁶ Only the firstling of the beasts, which should be the Lord's firstling, no man shall sanctify it; whether it be ox, or sheep: it is the Lord's.

²⁷ And if it be of an unclean beast, then he shall redeem it according to thine estimation, and shall add a fifth part of it thereto: or if it be not redeemed, then it shall be sold according to thy estimation.

²⁸ Notwithstanding no devoted thing, that a man shall devote unto the Lord of all that he hath, both of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing is most holy unto the Lord.