Leviticus 27:24-26

American Standard Version

²⁴ In the year of jubilee the field shall return unto him of whom it was bought, even to him to whom the possession of the land belongeth. ²⁵ And all thy estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.

²⁶ Only the firstling among beasts, which is made a firstling to Jehovah, no man shall sanctify it; whether it be ox or sheep, it is Jehovah’s.