Leviticus 27:26-28

Young's Literal Translation

²⁶ `Only, a firstling which is Jehovah's firstling among beasts -- no man doth sanctify it, whether ox or sheep; it [is] Jehovah's.

²⁷ And if among the unclean beasts, then he hath ransomed [it] at thy valuation, and he hath added its fifth to it; and if it is not redeemed, then it hath been sold at thy valuation.

²⁸ `Only, no devoted thing which a man devoteth to Jehovah, of all that he hath, of man, and beast, and of the field of his possession, is sold or redeemed; every devoted thing is most holy to Jehovah.