Leviticus 27:26-28

Tree of Life Version

²⁶ “But the firstborn among animals, which is made a firstborn to Adonai, may be dedicated by anyone. Whether an ox or sheep, it belongs to Adonai. ²⁷ If it is an unclean animal, then he is to buy it back according to your valuation, and add a fifth of the value to it. But if it is not redeemed, then it is to be sold according to your valuation.

²⁸ “Nevertheless, no devoted thing which a man sets apart from all that he has for Adonai, whether man or animal, or from the field of his possession, may be sold or redeemed. Every devoted thing is most holy to Adonai.