Leviticus 27:24-26

Amplified Bible

²⁴ In the Year of Jubilee the field shall return to the one from whom it was purchased, to whom the land belonged [as his ancestral inheritance]. ²⁵ Every valuation of yours shall be in accordance with the sanctuary shekel; twenty gerahs shall make a shekel.

²⁶ ‘However, the firstborn among animals, which as a firstborn belongs to the Lord, no man may consecrate, whether an ox or a sheep. It is [already] the Lord’s.