Leviticus 27:26-27
26 “But a a firstborn of animals, which as a firstborn belongs to the Lord, no man may dedicate; whether ox or sheep, it is the Lord’s. 27 And if it is an unclean animal, then he shall buy it back at the valuation, b and add a fifth to it; or, if it is not redeemed, it shall be sold at the valuation.
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