Leviticus 27:26-27

“ ‘If an animal is the first one born to its parent, it already belongs to the LORD, so people may not give it again. If it is a cow or a sheep, it is the LORD’s. If the animal is unclean, the person must buy it back for the price set by the priest, and the person must add one-fifth to that price. If it is not bought back, the priest must sell it for the price he had decided.

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