Leviticus 27:26-30

‘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.

But 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.

‘Nevertheless, anything which someone sets apart to the Lord for destruction out of all that he has, of man or animal or of the field of his own property, shall not be sold nor redeemed. Anything set apart for destruction is most holy to the Lord.

No one who may have been set apart among mankind shall be ransomed; he must be put to death.

‘Now all the tithe of the land, of the seed of the land or of the fruit of the tree, is the Lord’s; it is holy to the Lord.