Leviticus 27:26-33

26“A firstborn animal already belongs to the Lord because it was born first. Therefore, it cannot be set apart as holy. Whether it is a bull or a sheep, it belongs to the Lord.

27But if it is an unclean animal, it must be bought back. The payment will be its full value plus one-fifth more. If it is not bought back, it must be sold at the value given it.

28“However, everything dedicated to the Lord for destruction—a person, an animal, or a field that belongs to you—must not be sold or bought back. Everything dedicated in that way is very holy. It belongs to the Lord.

29People dedicated this way cannot be bought back. They must be put to death.

30“One-tenth of what comes from the land, whether grain or fruit, is holy and belongs to the Lord.

31If you buy back any part of it, you must add one-fifth more to it.

32Every tenth head of cattle or sheep that you counted is holy and belongs to the Lord.

33You must not look to see if it is good or bad or exchange it. But if you do exchange it, both the first animal and its substitute will be holy. They cannot be bought back.”