Leviticus 27:26
"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."
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Commentary
Gill's Exposition
Only the firstlings of the beasts,.... These are excepted from being sanctified, or set apart for sacred uses, for a very good reason, suggested in the next clause: which should be
the Lord's firstling, no man shall sanctify it; it being what he has a claim upon, and ordered to be sanctified to him by a law previous to this, Exo 13:2 ; wherefore to sanctify such a creature, would be to sanctify what was his before; not merely in a general sense, in which all creatures are his, but in a special sense, having in a peculiar manner required it as his; and therefore to sanctify, or vow to him, what was his before, must be trifling with him, and mocking of him: whether it be ox, or sheep; the firstlings of either of them: it is the Lord's; which he has claimed as his own special and peculiar property, antecedent to any vow of its owner.