Leviticus 27:26-33

Redemption of the Firstborn

27:26 “‘Surely no man may consecrate a firstborn that already belongs to the Lord as a firstborn among the animals; whether it is an ox or a sheep, it belongs to the Lord. 27:27 If, however, it is among the unclean animals, he may ransom it according to its conversion value and must add one fifth to it, but if it is not redeemed it must be sold according to its conversion value.

Things Permanently Dedicated to the Lord

27:28 “‘Surely anything which a man permanently dedicates to the Lord from all that belongs to him, whether from people, animals, or his landed property, must be neither sold nor redeemed; anything permanently dedicated is most holy to the Lord. 27:29 Any human being who is permanently dedicated must not be ransomed; such a person must be put to death.

Redemption of the Tithe

27:30 “‘Any tithe of the land, from the grain of the land or from the fruit of the trees, belongs to the Lord; it is holy to the Lord. 27:31 If a man redeems part of his tithe, however, he must add one fifth to it. 27:32 All the tithe of herd or flock, everything which passes under the rod, the tenth one will be holy to the Lord. 27:33 The owner must not examine the animals to distinguish between good and bad, and he must not exchange it. If, however, he does exchange it, both the original animal and its substitute will be holy. It must not be redeemed.’”