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.
Cross References
Exodus 13:2
"Consecrate to Me every firstborn male. The firstborn from every womb among the Israelites belongs to Me, both of man and beast."

Exodus 13:12
you are to present to the LORD the firstborn male of every womb. All the firstborn males of your livestock belong to the LORD.

Leviticus 27:27
But if it is among the unclean animals, then he may redeem it according to your valuation and add a fifth of its value. If it is not redeemed, then it shall be sold according to your valuation.

Numbers 3:13
for all the firstborn are Mine. On the day I struck down every firstborn in the land of Egypt, I consecrated to Myself all the firstborn in Israel, both man and beast. They are Mine; I am the LORD."


Treasury of Scripture
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.

the firstling [heb] first born, etc.

which



Exodus 13:2,12,13
Sanctify unto me all the firstborn, whatsoever openeth the womb among the children of Israel, both of man and of beast: it is mine…



Exodus 22:30
Likewise shalt thou do with thine oxen, and with thy sheep: seven days it shall be with his dam; on the eighth day thou shalt give it me.



Numbers 18:17
But the firstling of a cow, or the firstling of a sheep, or the firstling of a goat, thou shalt not redeem; they are holy: thou shalt sprinkle their blood upon the altar, and shalt burn their fat for an offering made by fire, for a sweet savour unto the LORD.


                                                                                                                                                                                                                                                           
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Leviticus 27:25
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