Parallel
Leviticus 27:26
Jewish Publication Society 1917 · Berean Standard Bible
Howbeit the firstling among beasts, which is born as a firstling to the LORD, no man shall sanctify it; whether it be ox or sheep, it is the LORD’S.
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.