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Leviticus 27:26-33 (New International Version)

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26 " 'No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the LORD;1 whether an oxa or a sheep, it is the LORD's. 27 If it is one of the unclean animals,2 he may buy it back at its set value, adding a fifth of the value to it. If he does not redeem it, it is to be sold at its set value. 28 " 'But nothing that a man owns and devotesb3 to the LORD--whether man or animal or family land--may be sold or redeemed; everything so devoted is most holy4 to the LORD. 29 " 'No person devoted to destructionc may be ransomed; he must be put to death.5 30 " 'A tithe6 of everything from the land, whether grain from the soil or fruit from the trees, belongs to the LORD; it is holy7 to the LORD. 31 If a man redeems8 any of his tithe, he must add a fifth of the value9 to it. 32 The entire tithe of the herd and flock--every tenth animal that passes under the shepherd's rod10--will be holy to the LORD. 33 He must not pick out the good from the bad or make any substitution.11 If he does make a substitution, both the animal and its substitute become holy and cannot be redeemed.12' "
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