26. The firstborn of an animal already belongs to the Lord, so no one may dedicate it to him as a freewill offering. A calf, a lamb, or a kid belongs to the Lord,
27. but the firstborn of an unclean animal may be bought back at the standard price plus an additional twenty per cent. If it is not bought back, it may be sold to someone else at the standard price.
28. No one may sell or buy back what he has unconditionally dedicated to the Lord, whether it is a human being, an animal, or land. It belongs permanently to the Lord.
29. Not even a human being who has been unconditionally dedicated may be bought back; he must be put to death.
30. One-tenth of all the produce of the land, whether grain or fruit, belongs to the Lord.
31. If a man wishes to buy any of it back, he must pay the standard price plus an additional twenty per cent.
32. One out of every ten domestic animals belongs to the Lord. When the animals are counted, every tenth one belongs to the Lord.
33. The owner may not arrange the animals so that the poor animals are chosen, and he may not make any substitutions. If he does substitute one animal for another, then both animals will belong to the Lord and may not be bought back.
34. These are the commands that the Lord gave Moses on Mount Sinai for the people of Israel.