26 Only the firstling of the beasts, which should be the Lord's firstling, no man shall sanctify it; whether it be ox, or sheep: it is the Lord's.
26 "But 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.
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.
26 'But the firstborn of the animals, which should be the Lord's firstborn, no man shall dedicate; whether it is an ox or sheep, it is the Lord's.
26 "You may not dedicate a firstborn animal to the Lord, for the firstborn of your cattle, sheep, and goats already belong to him.
Matthew Henry's Commentary on Leviticus 27:26
Commentary on Leviticus 27:26-33
(Read Leviticus 27:26-33)
Things or persons devoted, are distinguished from things or persons that were only sanctified. Devoted things were most holy to the Lord, and could neither be taken back nor applied to other purposes. Whatever productions they had the benefit, God must be honoured with the tenth of, if it could be applied. Thus they acknowledge God to be the Owner of their land, the Giver of its fruits, and themselves to be his tenants, and dependants upon him. Thus they gave him thanks for the plenty they enjoyed, and besought his favour in the continuance of it. We are taught to honour the Lord with our substance.