Leviticus 27:26

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 .

“‘No one, however, may dedicate the firstborn of an animal, since the firstborn already belongs to the Lord; whether an ox or a sheep, it is the Lord`s.

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.