Leviticus 27:24-26

Tree of Life Version

²⁴ In the Year of Jubilee the field is to return to the one from whom it was bought, to the one to whom the possession of the land belongs. ²⁵ All your valuations should be according to the shekel of the Sanctuary, 20 gerahs to the shekel.

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.