Leviticus 27:26-33

²⁶ "No one is allowed to dedicate the firstborn of an animal; the firstborn, as firstborn, already belongs to God. No matter if it's cattle or sheep, it already belongs to God. ²⁷ If it's one of the ritually unclean animals, he can buy it back at its assessed value by adding twenty percent to it. If he doesn't redeem it, it is to be sold at its assessed value. ²⁸ "But nothing that a man irrevocably devotes to God from what belongs to him, whether human or animal or family land, may be either sold or bought back. Everything devoted is holy to the highest degree; it's God's inalienable property. ²⁹ "No human who has been devoted to destruction can be redeemed. He must be put to death. ³⁰ "A tenth of the land's produce, whether grain from the ground or fruit from the trees, is God's. It is holy to God. ³¹ If a man buys back any of the tenth he has given, he must add twenty percent to it. ³² A tenth of the entire herd and flock, every tenth animal that passes under the shepherd's rod, is holy to God. ³³ He is not permitted to pick out the good from the bad or make a substitution. If he dishonestly makes a substitution, both animals, the original and the substitute, become the possession of the Sanctuary and cannot be redeemed."