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Parallel

Leviticus 27:26

King James Version (1769 Blayney revision, with Apocrypha) · Berean Standard Bible

Only the firstling (note: Heb. first born, etc.) 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.
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.