Leviticus 27:26

26 A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or 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 shall return to the one from whom it was bought, whose holding the land is.

25 All assessments shall be by the sanctuary shekel: twenty gerahs shall make a shekel.

26 A firstling of animals, however, which as a firstling belongs to the Lord, cannot be consecrated by anyone; whether ox or sheep, it is the Lord's.

27 If it is an unclean animal, it shall be ransomed at its assessment, with one-fifth added; if it is not redeemed, it shall be sold at its assessment.

28 Nothing that a person owns that has been devoted to destruction for the Lord, be it human or animal, or inherited landholding, may be sold or redeemed; every devoted thing is most holy to the Lord.