26f. For Firstlings. Firstlings of oxen and sheep and goats) belong to Yahweh in any case, and thus cannot be voluntarily offered or come under valuation (cf. Deuteronomy 23:21-23). Animals that fall outside this category are treated according to the rule in Leviticus 27:11-13.
Related Commentaries of Leviticus 27:26
Leviticus 27:26
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.