Leviticus 27:26-29

26“ ‘No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the Lord; whether an ox or a sheep, it is the Lord’s.

27If it is one of the unclean animals, it may be bought back at its set value, adding a fifth of the value to it. If it is not redeemed, it is to be sold at its set value.

28“ ‘But nothing that a person owns and devotes to the Lord—whether a human being or an animal or family land—may be sold or redeemed; everything so devoted is most holy to the Lord.

29“ ‘No person devoted to destruction may be ransomed; they are to be put to death.