Leviticus 27:24-26

New King James Version

^24 (A)In the Year of Jubilee the field shall return to him from whom it was bought, to the one who owned the land as a possession. ²⁵ And all your valuations shall be according to the shekel of the sanctuary: ^(B)twenty gerahs to the shekel.

²⁶ ‘But the ^(C)firstborn of the animals, which should be the Lord’s firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord’s.