Leviticus 27:26

26 But the firstborn of the animals, which because it is firstborn belongs to the LORD, no one shall sanctify it; whether it is 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 the jubilee the field shall return unto the one of whom it was bought, unto whom the inheritance of the land did belong.
25 And all thy values shall be according to the shekel of the sanctuary; twenty gerahs shall be the shekel.
26 But the firstborn of the animals, which because it is firstborn belongs to the LORD, no one shall sanctify it; whether it is ox or sheep, it is the LORD’s.
27 And if it is of an unclean beast, it shall be ransomed according to thy estimation, and they shall add a fifth part unto it; or if it is not redeemed, then it shall be sold according to thy estimation.
28 But no anathema, that anyone shall devote unto the LORD of all that they have of men and animals and of the fields of his possession, shall be sold or redeemed. All anathema is most holy unto the LORD.
The Jubilee Bible (from the Scriptures of the Reformation), edited by Russell M. Stendal, Copyright © 2000, 2001, 2010