Leviticus 27:24-26

Revised Standard Version

²⁴ In the year of jubilee the field shall return to him from whom it was bought, to whom the land belongs as a possession by inheritance. ²⁵ Every valuation shall be according to the shekel of the sanctuary: twenty gerahs shall make a shekel.

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.