Leviticus 27:26
""'Only the firstborn among animals, which is made a firstborn to the Lord, no man may dedicate it; whether an ox or sheep, it is the Lord's."

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.

Source: Gill's Exposition (Public Domain)

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