Leviticus 27:26 in the King James Version
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.
Context
25 All your valuations shall be according to the shekel of the sanctuary: twenty gerahs to the shekel.
26 “‘However the firstborn among animals, which belongs to the LORD as a firstborn, no man may dedicate, whether an ox or a sheep. It is the LORD’s.
27 If it is an unclean animal, then he shall buy it back according to your valuation, and shall add to it the fifth part of it; or if it isn’t redeemed, then it shall be sold according to your valuation.