Leviticus 27:24-26

Young's Literal Translation

²⁴ in the year of the jubilee the field returneth to him from whom he bought it, to him whose [is] the possession of the land.

²⁵ And all thy valuation is by the shekel of the sanctuary: twenty gerahs is the shekel.

²⁶ `Only, a firstling which is Jehovah's firstling among beasts -- no man doth sanctify it, whether ox or sheep; it [is] Jehovah's.