Numbers:18:15-17

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* Every thing that openeth the matrix in all flesh , which they bring unto the LORD , whether it be of men or beasts , shall be thine : nevertheless the firstborn of man shalt thou surely redeem , and the firstling of unclean beasts shalt thou redeem . * And those that are to be redeemed from a month old shalt thou redeem , according to thine estimation , for the money of five shekels , after the shekel of the sanctuary , which is twenty gerahs . * 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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