Leviticus 27:26
Only the firstling of the beasts, which should be the Yahuah'S firstling, no man shall sanctify it; whether ox, or sheep: it the Yahuah'S.
ā The Restored Word Bible
Context
24 In the year of the jubile the field shall return unto him of whom it was bought, to him to whom the possession of the land .
25 And all your estimations shall be according to the shekel of the sanctuary: twenty gerahs shall be the shekel.
26 Only the firstling of the beasts, which should be the Yahuah'S firstling, no man shall sanctify it; whether ox, or sheep: it the Yahuah'S.
27 And if of an unclean beast, then he shall redeem according to your estimation, and shall add a fifth of it thereto: or if it be not redeemed, then it shall be sold according to your estimation.
28 Notwithstanding no devoted thing, that a man shall devote unto the Yahuah of all that he has, of man and beast, and of the field of his possession, shall be sold or redeemed: every devoted thing most holy unto the Yahuah.