Leviticus 27:26

26 But a man may not give by oath to the Lord the first-fruits of cattle which are offered to the Lord: if it is an ox or a sheep it is the Lord's.

Leviticus 27:26 Meaning and Commentary

Leviticus 27:26

Only the firstlings of the beasts
These are excepted from being sanctified, or set apart for sacred uses, for a very good reason, suggested in the next clause:

which should be the Lord's firstling, no man shall sanctify it;
it being what he has a claim upon, and ordered to be sanctified to him by a law previous to this, ( Exodus 13:2 ) ; wherefore to sanctify such a creature, would be to sanctify what was his before; not merely in a general sense, in which all creatures are his, but in a special sense, having in a peculiar manner required it as his; and therefore to sanctify, or vow to him, what was his before, must be trifling with him, and mocking of him:

whether [it be] ox, or sheep;
the firstlings of either of them:

it [is] the Lord's;
which he has claimed as his own special and peculiar property, antecedent to any vow of its owner.

Leviticus 27:26 In-Context

24 In the year of Jubilee the field will go back to him from whom he got it, that is, to him whose heritage it was.

25 And let all your values be based on the shekel of the holy place, that is, twenty gerahs to the shekel.

26 But a man may not give by oath to the Lord the first-fruits of cattle which are offered to the Lord: if it is an ox or a sheep it is the Lord's.

27 And if it is an unclean beast, then the owner of it may give money to get it back, in agreement with the value fixed by you, by giving a fifth more; or if it is not taken back, let it be given for money in agreement with your valuing.

28 But nothing which a man has given completely to the Lord, out of all his property, of man or beast, or of the land which is his heritage, may be given away or got back in exchange for money; anything completely given is most holy to the Lord.