Leviticus 27:24-26

New Revised Standard Version, Anglicised

²⁴ In the year of jubilee the field shall return to the one from whom it was bought, whose holding the land is. ²⁵ All assessments shall be by the sanctuary shekel: twenty gerahs shall make a shekel.

²⁶ A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or sheep, it is the Lord’s.