Leviticus 27:26-28

Revised Standard Version

²⁶ “But a firstling of animals, which as a firstling belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord’s. ²⁷ And if it is an unclean animal, then he shall buy it back at your valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at your valuation.

²⁸ “But no devoted thing that a man devotes to the Lord, of anything that he has, whether of a man or beast, or of his inherited field, shall be sold or redeemed; every devoted thing is most holy to the Lord.