¶ 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.
Berean Study Bible (BSB) - Leviticus 27:26 >But no one may consecrate a firstborn of the livestock, because a firstborn belongs to the LORD. Whether it is an ox or a sheep, it is the LORD’s.