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Rules concerning Assessments
26‘However, a firstborn among animals, which as a firstborn belongs to the Lord, no one may consecrate; whether ox or sheep, it is the Lord’s. 27But if it is among the unclean animals, then he shall redeem it according to your assessment and add to it a fifth of it; and if it is not redeemed, then it shall be sold according to your assessment.
Leviticus 27:26-27 (NASB)