Leviticus 27:26-27
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26"But a firstling of animals, which as a firstling belongs to the LORD, no man may dedicate; whether ox or sheep, it is the LORD's. 27And if it is an unclean animal, then he shall buy it back at your valuation, and add a fifth to it; or, if it is not redeemed, it shall be sold at your valuation.
Leviticus 27:26-27 (RSV)