Leviticus 27:26-27
ContextRedemption 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. 1 27:27 If, however, 2 it is among the unclean animals, he may ransom it according to 3 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.