Leviticus 27:26

26 The first-born of an animal already belongs to the Lord, so no one may dedicate it to him as a freewill offering. A calf, a lamb, or a kid belongs to the Lord,

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 At the Year of Restoration the field shall be returned to the original owner or to the descendants.

25 All prices shall be set according to the official standard.

26 The first-born of an animal already belongs to the Lord, so no one may dedicate it to him as a freewill offering. A calf, a lamb, or a kid belongs to the Lord,

27 but the first-born of an unclean animal may be bought back at the standard price plus an additional 20 percent. If it is not bought back, it may be sold to someone else at the standard price.

28 None of you may sell or buy back what you have unconditionally dedicated to the Lord, whether it is a human being, an animal, or land. It belongs permanently to the Lord.