Leviticus 27:26

26 No man may hallow and avow the first engendered things that pertain to the Lord, whether it is (an) ox, or (a) sheep, (for) they be the Lord's part.

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 forsooth in the jubilee it shall turn again to the former lord that sold it, and he shall have it into the heritage of his possession. (but in the Jubilee Year it shall return to the original owner who sold it, and it shall be in the inheritance of his possession.)

25 All the appraising, or value, shall be weighed by the shekel of the saintuary (shall be made with the shekel of the sanctuary); a shekel hath twenty halfpence.

26 No man may hallow and avow the first engendered things that pertain to the Lord, whether it is (an) ox, or (a) sheep, (for) they be the Lord's part.

27 That if the beast is unclean that is avowed, he that offered it shall again-buy it after the value that it is appraised to, and he shall add to (it) the fifth part of the price; (or) if he will not again-buy it, it shall be sold to another man, for as much as it is appraised. (And if the beast that is vowed is unclean, he who offered it can buy it back for the value that it is appraised for, and he shall add to it the fifth part of its value; or if he will not buy it back, it shall be sold to another man, for the value that it is appraised for.)

28 All thing that is hallowed to the Lord, whether it is man, or beast, (or) whether (the) field of his heritage, it shall not be sold, neither it shall be able to be again-bought; whatever thing is hallowed once, it shall be holy of holy things to the Lord, (Everything that is dedicated to the Lord, whether it is a man, or a beast, or the field of his inheritance, shall not be sold, nor shall it be able to be bought back; once something is dedicated, it shall be a most holy thing to the Lord,)