Leviticus 27:24-26

New International Version

²⁴ In the Year of Jubilee the field will revert to the person from whom it was bought,^(A) the one whose land it was. ²⁵ Every value is to be set according to the sanctuary shekel,^(B) twenty gerahs^(C) to the shekel.

²⁶ “‘No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the Lord;^(D) whether an ox^[a] or a sheep, it is the Lord’s.