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Leviticus 27:26-27

26-27"No one is allowed to dedicate the firstborn of an animal; the firstborn, as firstborn, already belongs to God. No matter if it's cattle or sheep, it already belongs to God. If it's one of the ritually unclean animals, he can buy it back at its assessed value by adding twenty percent to it. If he doesn't redeem it, it is to be sold at its assessed value.

28"But nothing that a man irrevocably devotes to God from what belongs to him, whether human or animal or family land, may be either sold or bought back. Everything devoted is holy to the highest degree; it's God's inalienable property.