Leviticus 27:26-28

New Living Translation

²⁶ “You may not dedicate a firstborn animal to the Lord, for the firstborn of your cattle, sheep, and goats already belong to him. ²⁷ However, you may buy back the firstborn of a ceremonially unclean animal by paying the priest’s assessment of its worth, plus 20 percent. If you do not buy it back, the priest will sell it at its assessed value.

²⁸ “However, anything specially set apart for the Lord—whether a person, an animal, or family property—must never be sold or bought back. Anything devoted in this way has been set apart as holy, and it belongs to the Lord.