Leviticus 27:26-28

New International Version

²⁶ “‘No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the Lord;^(A) whether an ox^[a] or a sheep, it is the Lord’s. ²⁷ If it is one of the unclean animals,^(B) it may be bought back at its set value, adding a fifth of the value to it. If it is not redeemed, it is to be sold at its set value.

²⁸ “‘But nothing that a person owns and devotes^[b](C) to the Lord—whether a human being or an animal or family land—may be sold or redeemed; everything so devoted is most holy^(D) to the Lord.