Leviticus 27:26-27
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Redemption of Gifts Offered to the Lord
26“You may not dedicate a firstborn animal to the Lord, for the firstborn of your cattle, sheep, and goats already belong to him. 27However, you may buy back the firstborn of a ceremonially unclean animal by paying the priest’s assessment of its worth, plus 20 percent. If you do not buy it back, the priest will sell it at its assessed value.
Leviticus 27:26-27 (NLT)