a27:26
bExod 13:2
c34:19-20
dExod 13:11-13

‏ Leviticus 27:26

27:26  a You may not dedicate: Every firstborn male, be it man or animal, already belonged to God (Exod 13:2  b; 34:19-20  c). Therefore, dedicating a firstborn was a useless exercise. The priest clearly had a use for the firstborn of animals fit for food or sacrifice (clean animals). The firstborn of a ceremonially unclean animal such as a donkey could be redeemed for 20 percent more than its value. Human firstborns had to be redeemed (Exod 13:11-13  d).
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