Leviticus 27:26-28

Good News Translation

²⁶ The first-born of an animal already belongs to the Lord, so no one may dedicate it to him as a freewill offering. A calf, a lamb, or a kid belongs to the Lord, ²⁷ but the first-born of an unclean animal may be bought back at the standard price plus an additional 20 percent. If it is not bought back, it may be sold to someone else at the standard price.

^28 (A)None of you may sell or buy back what you have unconditionally dedicated^[a] to the Lord, whether it is a human being, an animal, or land. It belongs permanently to the Lord.