Leviticus 27:24-26

Complete Jewish Bible

²⁴ In the year of yovel the field will revert to the person from whom it was bought, that is, to the person to whose tribal possession it belongs.

²⁵ “‘All your valuations are to be according to the sanctuary shekel [two-fifths of an ounce], twenty gerahs to the shekel.

²⁶ “‘However, the firstborn among animals, since it is already born as a firstborn for Adonai, no one can consecrate — neither ox nor sheep — since it belongs to Adonai already.